Benefits Handbook

The amount credited to your or your spouse/domestic partner's RRA is available only for reimbursement of eligible healthcare expenses, which includes certain premiums. Premiums eligible for reimbursement generally include:

Note: Any expense for which you or your spouse/domestic partner have received reimbursement through your RRA cannot be used as a healthcare expense deduction on your or your spouse/domestic partner's federal income tax return. Additionally, any expense for which you or your spouse/domestic partner have received reimbursement cannot be reimbursed under any plan covering health benefits, including a spouse's or eligible family member's plan. You should consult your tax advisor for more details.

You may choose to use the RRA to pay for certain eligible healthcare expenses. These eligible healthcare expenses must be considered eligible healthcare expenses under Section 213(d) of the Internal Revenue Code of 1986, as amended from time to time, and must also be for "medical care". "Medical care", as defined under Section 213(d), means services and supplies for the diagnosis, cure, mitigation, treatment or prevention of disease, and for treatments affecting any part or function of the body. This definition is subject to change without notice. A description of, and a listing of many items which may constitute eligible healthcare expenses, is available in IRS Publication 502, which is available from any regional IRS office or the IRS website at www.irs.gov.

If you incur any of these eligible healthcare expenses, the entire cost of these eligible healthcare expenses is your responsibility. If you have notional amounts credited to an RRA, you may request reimbursement for eligible healthcare expenses from the RRA. If you choose to use RRA funds to pay for any Section 213(d) expenses, you will be required to pay the provider for services first and submit the appropriate reimbursement form to Mercer Marketplace Retiree.

If you or your spouse/domestic partner have notional amounts credited to an RRA, you or your spouse/domestic partner may submit a claim for eligible healthcare expenses for reimbursement to Mercer Marketplace Retiree.

benefit dollars are credited to your or your spouse/domestic partner's RRA as of January 1 of each year that the Company continues to maintain the RRA Plan and that you remain eligible. If you become eligible during the year, a prorated amount of benefit dollars are credited to your or your spouse/domestic partner's RRA as of the first day of the month in which you or your spouse/domestic partner meet the eligibility requirements and then each January 1 thereafter provided that the Company continues to maintain the RRA Plan and that you remain eligible.

Yes. You or your spouse/domestic partner can request reimbursement for eligible healthcare expenses up to the notional amount credited to your RRA.

No. There is no minimum reimbursement amount.

Yes. You may use the benefit dollars not only for eligible healthcare expenses attributable to you, but also for eligible healthcare expenses attributable to your spouse or any health plan tax dependents, regardless of their age.

Yes. Your spouse may use the benefit dollars credited to his or her RRA for eligible healthcare expenses attributable to you, or his or her health plan tax dependents, provided that he or she has not already been reimbursed for those eligible healthcare expenses from your RRA or any other means.

No. Your domestic partner may not use the benefit dollars credited to his or her RRA for eligible healthcare expenses attributable to you.

Your domestic partner may only use the benefit dollars credited to his or her RRA for eligible healthcare expenses attributable to him- or herself, or his or her health plan tax dependents, provided that he or she has not already been reimbursed for those eligible healthcare expenses from his or her own RRA or any other means.

No. You may not use the benefit dollars credited to your RRA for eligible healthcare expenses attributable to your domestic partner.

If you have zero Benefit Dollars, you will not be able to be reimbursed for any Eligible Healthcare Expenses. You or your spouse/domestic partner can be reimbursed up to the notional amount credited to your or your spouse/domestic partner's RRA.