Benefits Handbook

* Additional Company Matching Contributions are the 28-1/3% match made prior to January 1, 2006 in the Marsh & McLennan Companies 401(k) Savings & Investment Plan on certain contributions made by participants who met certain age and Plan participation requirements.

** If (i) you elect an Age 59-1/2 In-Service Withdrawal, Disability Withdrawal, Rollover Withdrawal or Qualified Birth or Adoption Withdrawal, (ii) you have made Roth 401(k), Roth rollover or Roth catch-up contributions and (iii) you do not satisfy the applicable requirements for a qualified distribution (including satisfying the five taxable year period and either attaining age 59-1/2 or incurring disability or death), your withdrawal will be considered a non-qualified distribution (and earnings on those contributions will be taxable). The five taxable year period begins upon the earliest of the following: (1) your first Roth 401(k) contribution to the Plan, (2) your first in-plan Roth conversion under the Plan, or (3) your first Roth contribution to another employer's 401(k), section 403(b) or governmental section 457(b) plan if you made a direct rollover of Roth contributions from the other plan to this Plan. The Roth rollover, Roth 401(k) and Roth catch-up money types will be the last in the hierarchy for the withdrawal of funds under the Age 59-1/2 In-Service Withdrawal, Disability Withdrawal, or Qualified Birth of Adoption Withdrawal. In addition, the Roth rollover money type will be the last in the hierarchy for the withdrawal of funds under the Rollover Withdrawal.

*** These accounts may pertain to employees that transferred along with their Marsh & McLennan Companies 401(k) Savings & Investment Plan accounts from Marsh McLennan to MMA.

**** As noted in the "Taxes on Withdrawals" section, if you take an In-Plan Roth Conversion Withdrawal and you do not satisfy the applicable requirements for a qualified distribution (including satisfying the five taxable year period and either attaining age 59-1/2 or incurring disability or death), your withdrawal will be considered a non-qualified distribution (and earnings on the in-plan Roth conversion amounts will be taxable). In addition, if you take the withdrawal less than five years from the date you made the in-plan Roth conversion, you must pay the 10% Federal early withdrawal tax on the investment earnings converted which was waived at the time you made the in-plan Roth conversion.