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 or Rollover 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 or Disability 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.