• Introduction

• Who Is Eligible
  • General Information
  • If You Are Reemployed
  • For Employees of New Participating Subsidiaries and/or Participating Employers

• Enrolling to Participate
  • General Information
  • Your Contributions
  • When Participation Begins
  • If You Are Not Actively at Work
  • If You Do Not Enroll by the Deadline
  • Qualified Status Changes
  • Annual Enrollment

• A Few Words About Taxes
  • An Example of the Before-Tax Advantage
  • Using Tax Deductions Versus FSAs

• How the Health Care FSA Works
  • Contribution Limits
  • Eligible Dependents
  • Eligible Covered Expenses
  • Ineligible Expenses
  • How to Receive Reimbursement From Your Health Care FSA
  • About Your Health Reimbursement Account (HRA)

• How the Dependent Care FSA Works
  • Contribution Limits
  • Eligible Dependents
  • Eligible Covered Expenses
  • Ineligible Expenses
  • How to Receive Reimbursement From Your Dependent Care FSA

• When Participation Ends
  • General Information
  • When Health Care FSA Benefits End
  • When Dependent Care FSA Benefits End

• Special Extensions of Participation
  • General Information
  • During a Leave of Absence
  • Family Medical Leave of Absence

• Your Legal Right to Continuation Coverage Under COBRA
  • General Information
  • Notification
  • Election Procedure
  • Payment
  • When Continuation Coverage Ends
  • Trade Act Implications

• Claims and Appeal Procedures
  • General Information
  • Procedure for Filing a Claim
    • Defective Claims
    • Initial Claim Review
  • Initial Benefit Determination
    • Manner and Content of Notification of Denied Claim
  • Review of Initial Benefit Denial
    • Procedure for Filing an Appeal of a Denial
    • Review Procedures for Denials
    • Timing of Notification of Benefit Determination on Review
    • Manner and Content of Notification of Benefit Determination on Review
  • Legal Action
  • HIPAA Privacy Rule Notice
    • Permitted Uses and Disclosures of PHI
    • Additional Uses or Disclosures With Your Written Authorization
    • Your Rights
    • Revisions in the Programs’ Privacy Practices
    • Complaints
    • Further Information

• Administrative and Contact Information
  • General Information
    • Type of Plan
    • Plan Sponsor
    • Employer Identification Number of Plan Sponsor
    • Plan Number
    • Plan Year End
    • Agent for Service of Legal Process
    • Benefits Committee and Plan Administrator
  • Eligibility Administration
  • Claims Administrator
  • Claims Administrator for Eligibility Claims
  • COBRA Administrator for Continuation Coverage
  • Allocation and Delegation of Fiduciary Responsibilities by the Benefits Committee
  • Self-Funded Benefits

• Your ERISA Rights
  • General Information
  • Receive Information About the Health Care FSA and Benefits
  • Continue Group Health Plan Coverage
  • Prudent Actions by Plan Fiduciaries of the Health Care FSA
  • Enforce Your Rights
  • Assistance With Your Questions