EMPLOYEES WHO FAIL TO USE (SPEND) 100% OF THE AMOUNT CREDITED TO THE DCAP FOR A CERTAIN PLAN YEAR WILL FORFEIT THE UNUSED PORTION AT THE END OF THE PLAN YEAR. 6.5 What Is The Dependent Care Tax Credit Currently, the amount of federal income taxes (but not FICA) you owe may be reduced by a percentage of the money you have spent on qualifying dependent care expenses. This is called a Dependent Care Tax Credit. The percentage varies depending on the combined income of you and your spouse. The total amount of expenses eligible for the credit is $3,000 for one qualifying dependent and to $6,000 for two or more dependents. These expenses are also eligible for payment through a DCAP. Note that you are not permitted to use both the Dependent Care Tax Credit and the DCAP, so you should evaluate both possibilities. A full explanation of the tax laws as they relate to dependent care expenses is beyond the scope of this Summary Plan Description. We encourage you to seek the assistance of a competent tax advisor if you are unsure about how to proceed. VII. PREMIUM DEDUCTIONS 7.1 How Are Employee Premiums For Health And Welfare Plans Paid? When you elect to participate in the health and welfare plans available under this Plan, your regular compensation will be reduced on a pre-tax basis by the amount of your premium payment (to the extent applicable) for the coverage selected under such plan(s). VIII. TERMINATION OF EMPLOYMENT 8.1 What Happens If My Employment is Terminated During the Plan Year? If your employment is terminated during the Plan Year, you will remain covered by the Plan Sponsor's health and welfare plans, but only to the extent permitted under each such plan and only for the period for which premiums have been paid prior to your termination. You will remain eligible for reimbursement for all qualified expenses incurred under your Health Care Flexible Spending Account and/or Dependent Care Assistance Account until the following: Health Care Flexible Spending Account: Up to the date your employment is terminated, provided that you make proper claims for reimbursement on or before 30 days immediately following your last day of employment. Dependent Care Flexible Spending Account: Up to the date your employment is terminated, provided that you make proper claims for reimbursement on or before 30 days immediately following your last day of employment. Under federal law, you, your spouse and your dependents may be entitled to continuation of health care coverage. (See Section 5.5 of this Summary Plan Description.) IX. HIGHLY COMPENSATED AND KEY EMPLOYEES 9.1 Do Limitations Apply To Those Who Are Highly Compensated? Under the Internal Revenue Code, "highly compensated individuals," "highly compensated employees" and "key employees" are Participants who are generally highly paid employees. If you are within these categories, the amount of your contributions and benefits may be limited so that the Plan as a whole does not unfairly favor those who are highly paid. Plan experience will dictate whether contribution limitations on "highly compensated individuals," "highly compensated employees" or "key employees" will apply. You will be notified of these limitations if you are affected. X. GENERAL INFORMATION ABOUT THE PLAN This section contains certain general information which you may need to know about the Plan. 10.1 General Plan Information The name of the Plan is the ACHIEVA Section 125 and FSA Plan. The Plan Sponsor has assigned Plan Number 501 to your Plan, and the Plan has been made part of the Plan Page 14