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	Table of Contents
	Detailed Table of Contents
	Index

Introduction

Who Is Eligible

Enrolling to Participate

A Few Words About Taxes

How the Health Care FSA Works

How the Dependent Care FSA Works

When Participation Ends

Special Extensions of Participation

Your Legal Right to Continuation Coverage Under COBRA

Claims and Appeal Procedures

Administrative and Contact Information

Your ERISA Rights

Health Care Spending and Dependent Care Spending Program

Enrolling to Participate

General Information

If you meet the eligibility requirements, you can enroll. You must enroll every year to participate in the FSAs.

If both you and your eligible dependent are RR Donnelley employees eligible to participate, each of you may elect to contribute to the Health Care FSA and/or the Dependent Care FSA. Certain limits apply.

RR Donnelley Health Care Spending and Dependent Care Spending Program SPD
January 1, 2006