Glossary

MMC Benefits Handbook

Glossary

Approved Spouse/Domestic Partner

For the purposes of the RRA, your approved spouse or domestic partner is your spouse or domestic partner at the time you or your spouse/domestic partner begins participating in the plan. Pursuant to the terms of the RRA, a spouse and domestic partner are defined as the following:

Spouse / Domestic Partner

You have already received a marriage license from a US state or local authority, or registered your domestic partnership with a US state or local authority.

Spouse Only

Although not registered with a US state or local authority, your relationship constitutes a marriage under US state or local law (e.g., common law marriage or a marriage outside the US that is honored under US state or local law).

Domestic Partner Only

Although not registered with a US state or local authority, your relationship constitutes an eligible domestic partnership. To establish that your relationship constitutes an eligible domestic partnership you and your domestic partner must:

be at least 18 years old

not be legally married, under federal law, to each other or anyone else or part of another domestic partnership during the previous 12 months

currently be in an exclusive, committed relationship with each other that has existed for at least 12 months and is intended to be permanent

currently reside together, and have resided together for at least the previous 12 months, and intend to do so permanently

have agreed to share responsibility for each other's common welfare and basic financial obligations

not be related by blood to a degree of closeness that would prohibit marriage under applicable state law.

Marsh McLennan reserves the right to require documentary proof of your domestic partnership or marriage at any time, for the purpose of determining benefits eligibility. If requested, you must provide documents verifying the registration of your domestic partnership with a state or local authority, your cohabitation and/or mutual commitment, or a marriage license that has been approved by a state or local government authority.

Benefit dollars

The amount of notional credits the Company allocates for you into the RRA for use during retirement.

Claims Administrator

Provider that administers the Plan and processes Eligible Healthcare Expenses; the provider's decisions are final and binding. The Claims Administrator is Mercer Marketplace Retiree.

For further information, please reference the Administrative Information section of the Benefits Handbook at https://careers.mmc.com/global/en/us-benefits.

eligible healthcare expenses

This term generally means premiums and IRS section 213(d) expenses:

Premiums

Medicare Part B Premiums;

Medicare Part C/Medicare Advantage plus Prescription Drug (MA-PD) (MA);

Medicare Supplement Premiums;

Medicare Part D (prescription drug); and

Dental and vision premiums.

213(d) Only Eligible Healthcare Expenses

The following list shows some of the eligible healthcare expenses that currently can be reimbursed under your RRA. The Internal Revenue Service has specific guidelines that must be followed for many of these items. These IRS rules are subject to change and what constitutes Internal Revenue Code Section 213(d) "eligible healthcare expenses" will be determined by the actual rules at the time the expense for which reimbursement is sought was incurred.

For more information on how a specific benefit below is covered please call Mercer Marketplace Retiree at +1 800 553 4958.

acupuncture;

Alcoholics Anonymous including transportation costs to and from meetings;

amounts in excess of any health coverage limits;

Braille books and magazines, the difference in cost compared to a regular printed

addition;

birth control items prescribed by your doctor;

cardiac rehabilitation classes;

Christian Science practitioners;

contact lens solution;

contact lenses, including all necessary supplies and equipment;

dental treatment (does not include dental treatment which is for cosmetic purposes such as teeth whitening);

dentures;

diaper service needed to relieve the effects of a certain disease;

difference between brand and generic prescription drugs;

drug abuse treatment centers;

eyeglasses;

full body scans;

guide dog or other animal used by a visually or hearing-impaired person;

hearing aids and hearing aid batteries;

home construction needed for the installation of special, medically necessary equipment;

laser eye surgery;

lead-based paint removal to prevent a child from contracting lead poisoning;

legal fees needed to authorize treatment for mental illness;

lodging while receiving medical care up to $50 per night;

medical information plans;

modification of a car for use by a disabled dependent;

nursing home expenses, for medical reasons;

optometrists/ophthalmologists;

prescription drugs not covered under the Health Coverage;

routine eye examinations;

routine physical exams;

routine lab and x-rays performed for medical reasons;

smoking-cessation programs. This includes prescription drugs related to the program;

special home for a mentally disabled dependent;

special telephones or televisions for hearing impaired individuals;

sterilization unless prohibited by law;

transportation needed to obtain medical care, this may include bus or taxi fair, cost of

gas, tolls, parking admission and transportation to a medical conference which concerns

the chronic illness of a member;

weight-loss program when prescribed by a Physician to treat an existing disease, such as heart disease. This includes prescription drugs related to program.

health plan tax dependent

Requirements for an unrelated individual to satisfy the definition of a tax dependent under the Internal Revenue Code (IRC) can be complex. It is advisable that you consult a tax professional for advice on your personal situation before you declare that your domestic partner (and/or his or her children) is your dependent as defined in IRC Section 152, or is eligible for tax-favored health coverage. A domestic partner or child of a domestic partner qualifies for tax-favored health coverage only if all of the following requirements are met:

You provide more than 50% of his or her financial support;

The individual lives with you as a member of your household (shares a principal residence) for the entire calendar year, except for temporary reasons such as vacation, military service or education;

The individual is a citizen, national or legal resident of the United States or a resident of a contiguous country (This requirement does not apply to children being adopted by a US citizen or national);

The individual isn't anyone's IRC Section 152 qualifying child dependent; and

Your relationship is not in violation of any local laws.

In addition, if you can claim a federal tax exemption for your domestic partner (and/or his or her children) then the domestic partner (and/or children) is also eligible for tax-favored health coverage.

The rules for determining support are complicated. Refer to IRS Publication 17. (If you have legally adopted a domestic partner's child, more lenient rules may apply - consult your tax adviser.)

Medicare

The US Federal government's health insurance program, administered by the Social Security Administration, that pays certain hospital and medical expenses for those who qualify, primarily those who are over age 65 or under age 65 and are totally and permanently disabled. Medicare coverage is available regardless of income level. The program is government subsidized and operated.

Pre-65 Retiree Medical Coverage

Company group-sponsored medical plans available to non-Medicare eligible retirees and their non-Medicare eligible family members who meet certain eligibility requirements to participate as described in the Benefits Handbook accessible at https://careers.mmc.com/global/en/us-benefits.