The R.R. Donnelley & Sons Company (“RR Donnelley”) Health Care Flexible Spending Account and Dependent Care Flexible Spending Account provide a before-tax opportunity for you to fund contributions to:

The Health Care Flexible Spending Account (the “Health Care FSA”); and

The Dependent Care Flexible Spending Account (the “Dependent Care FSA,” and collectively with the Health Care FSA, the “FSAs”).

The FSAs are designed to help you save on certain eligible health and dependent day care-related expenses. Under the Health Care FSA, you can set aside money from your paycheck before taxes are taken out to reimburse eligible health care expenses not covered by either your medical or dental program. Under the Dependent Care FSA, you can set aside money before it is taxed to reimburse eligible dependent day care expenses. If you participate in the Health Choice or Health Value medical options under CIGNA, UnitedHealthCare (UHC/Definity), or Blue Cross and Blue Sheild (BCBS), you can use the Health Care FSA for eligible expenses only after you have met your coverage options’ deductible requirement. This is because these coverage options enable you to have a Health Savings Account (HSA), and under IRS regulations you cannot be reimbursed by the Health Care FSA until the deductible is satisfied. Please see www.irs.gov/publications/p96 9/ar02.html#d0e1580 for details. Also, if you participate in a Health Choice or Health Value medical option and you are eligible to direct RR Donnelley to make contributions to a HSA from your pay, then you may also be eligible to have RR Donnelley make matching contributions to your HSA. Separate materials are available that describe HSAs in detail.

If you have a balance in your 2005 Health Reimbursement Account (HRA), please see the “About Your Health Reimbursement Account (HRA)” section for details.

You decide how much tax-free income you want to contribute (between $200 and $5,000 annually) to each FSA. After you pay an eligible health care and/or dependent care expense, you must submit a claim for reimbursement to either the Health Care FSA or the Dependent Care FSA, as appropriate.

Because you do not have to pay taxes on the money you set aside, the Internal Revenue Service (IRS) requires that you forfeit any money that you do not use for the year in which you participate (“use it or lose it”). Keep this in mind when you decide how much to contribute.

This Summary Plan Description (SPD) explains the Health Care FSA and the Dependent Care FSA as of January 1, 2006 (unless noted otherwise). It details who is eligible to participate, how to enroll, when participation begins and ends, and which expenses are and are not eligible for reimbursement. It also describes how to submit a claim for reimbursement, as well as your rights under the FSAs. Please read this information to familiarize yourself with both FSAs.

You are eligible to participate in either one or both FSAs only if you are an employee of a participating employer or subsidiary. If you are an employee of an employer or subsidiary that does not participate in the FSAs, you are not eligible for the benefits described in this SPD. To find out if you are eligible for these benefits, contact the eligibility administrator.

This SPD and any supplemental information attempt to be as complete, accurate, and up-to-date a description as possible of the FSAs. However, since regulations change periodically, this document cannot adequately define every potentially reimbursable expense or exclusion. In the event of such circumstances, the claims administrator will make the determination of reimbursable expenses. If there is any discrepancy between this SPD and the Plan document, the actual Plan document always governs.

In addition, nothing in this SPD should be interpreted as an employment contract. This summary merely describes the Health Care FSA and the Dependent Care FSA offered to eligible employees as of January 1, 2006. RR Donnelley reserves the right to change or terminate the Plan or FSAs, in whole or in part, at any time.

This content contains a summary in English of your rights and benefits under the FSAs. If you have difficulty understanding any part of this content, call the RR Donnelley Benefits Center at 1-877-RRD-4BEN (1-877-773-4236). Benefits Center Representatives are available between the hours of 8 a.m. and 5 p.m. CT, Monday through Friday, except holidays.