Benefits Handbook

Your before-tax contributions to the HCFSA or the LPHCFSA will end on the date you no longer satisfy the plan's eligibility requirements. You may receive reimbursements up to your total annual election amount (less any reimbursement amounts you may have already received) for expenses incurred before the date you no longer satisfied the plan's eligibility requirements. In addition, you may elect to continue your coverage on an after-tax basis under COBRA as described in the Participation sections of the Benefits Handbook.

If you leave salaried employment and are rehired as a salaried employee within 30 days in the same calendar year, your participation will be reinstated automatically with the same before-tax contributions in effect before you left.

Your before-tax contributions will end on the day of your death. Your family can continue receiving reimbursement from the plan for expenses incurred until your date of death. Reimbursement may equal your total annual election amount (less any reimbursement amounts you may have already received). Your qualified beneficiary may elect to continue your participation to year end, on an after-tax basis, through COBRA. See the Participation section of the Benefits Handbook for more details.

Your before-tax contributions will continue while you are receiving Short Term Disability benefits. If you then become eligible for Long Term Disability benefits, your before-tax contributions to your account will cease. You may receive reimbursement up to your total annual election amount (less any reimbursement amount you may have already received) for eligible expenses incurred prior to the date you are placed on Long Term Disability. You may elect to continue your participation (less any reimbursements already made) to plan year end, on an after-tax basis, under COBRA. See the Participation section of the Benefits Handbook for more details.

Your before-tax contributions to the plan will cease on the day you begin leave. (In some circumstances, COBRA participation may be available.)

Upon return to work, your before-tax contributions will resume. The amount of your before-tax contributions will be recalculated for the remainder of the year to "catch-up" for your missed contributions while on leave. The balance of your annual election will be divided by your remaining pay dates, spreading the balance over the rest of your paychecks for the year. This will increase you per pay period contribution upon return from leave. Any eligible expenses you incur while on leave will be paid.

While the Company intends to maintain the plans, the Company reserves the right to terminate or amend these plans, in whole or part, at any time and for any reason as it deems advisable, as to any or all employees covered. In fact, as a matter of prudent business planning, the Company periodically evaluates the plans. If the Company terminates the plan, your coverage under the plan ends on the date of termination.