MMC Benefits Handbook
The Plan at a Glance
Plan Feature
Highlights
How the Plan Works
  • You may contribute to the Plan through payroll deductions on a before-tax basis.
  • When you have reimbursable dependent care expenses, you can receive your money back tax-free, up to the amount that is in your account when you ask for reimbursement.
Eligibility
  • You are eligible if you are an employee classified on payroll as a US regular employee of Marsh & McLennan Companies or any subsidiary or affiliate of Marsh & McLennan Companies (other than Marsh & McLennan Agency LLC and any of its subsidiaries (MMA)).
  • You are eligible if you are an employee classified on payroll as a US regular employee of Marsh & McLennan Agency LLC – Corporate (MMA-Corporate), Marsh & McLennan Agency LLC – Alaska (MMA-Alaska), Marsh & McLennan Agency LLC – Southwest (excluding MHBT Inc., IA Consulting, Insurance Partners of Texas, Hendrick & Hendrick, Inc. and Eustis Insurance) (MMA-Southwest), Marsh & McLennan Agency LLC – Northeast (MMA-Northeast), or Security Insurance Services.
  • See "Participating in the Plan" for details.
Enrollment
  • You are eligible to enroll:
    • within 30 days of the date you become eligible
    • during Annual Enrollment.
  • You must enroll each plan year in order to participate in the Dependent Care Flexible Spending Account.
Contributions
  • You can contribute:
    • between $120 and either:
      • $2,500 per year if you are married and you and your spouse file separate income tax returns, or
      • $5,000 per year if you are single or if you are married and you and your spouse file a joint income tax return.
Reimbursements
  • In general, the Plan will reimburse expenses:
    • for care provided to your qualifying family members during the hours that you and your spouse are working, looking for work, or attending school full time
    • that generally could be applied as a dependent care tax credit on your tax return if you did not use the Plan
    • for dependent care services in the plan year for which you make contributions.
Unused Contributions
  • In accordance with IRS rules, you will forfeit any account balance remaining in your Dependent Care Flexible Spending Account not used to pay eligible expenses incurred between January 1 and December 31 of the plan year if they are not submitted by March 31 of the following year.
  • You have until March 31 of the following year to submit claims for reimbursement of eligible expenses you incur during the plan year.
Qualifying Family Members
  • Generally, a qualifying family member is:
    • your qualifying child under age 13 who lives with you for more than half the year, if you claim your child as a dependent on your tax return
    • a dependent of any age, like a parent, grandparent, brother or sister, who is physically or mentally not able to provide self-care, who lives with you for more than half the year, and whom you claim as a dependent on your tax return
    • your spouse who is physically or mentally not able to provide self-care and who lives with you for more than half the year.
  • See "Participating in the Plan" for more details.
Contact Information
For more information, contact: Trion Spending Account Service Center (Claims Administrator)
2300 Renaissance Boulevard
King of Prussia, PA 19406
Phone: +1 866 324 4087
Fax: +1 888 788 1928
Website: http://trion.lh1ondemand.com
Marsh & McLennan Companies does not administer this plan. Trion's Flexible Spending Account's decisions are final and binding.