Page 39 - Public Citizen 2021-2022

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CONTRIBUTIONS AND ENROLLMENT
Participant Contributions. By participating in the plan, you agree to have your annual compensation reduced by the total
cost of the plan benefits you elected.
Employer Contributions and Enrollment Elections. At its election, your Employer may pay part of the insurance premiums
or other qualified benefits made available through this plan. Your employer will provide annual enrollment materials at
the beginning of each plan year, or at the time of your enrollment in this plan. The annual enrollment materials will
include: (1) the amount of any employer contributions for the various plans offered by the Employer that allow you to
make pre-tax contributions, (2) the rules defining how the employer contributions may be used, and (3) the enrollment
procedures to make annual elections for your pretax contributions. These enrollment materials are incorporated in this
Summary Plan Description by reference. If the terms of the annual enrollment materials and this SPD are in conflict, the
annual enrollment materials will control for the plan year for which they were provided.
The various benefit plans offered by your Employer may operate under different plan years. For instance, an Employer
may enter into an annual contract with an insurance company (to provide benefits to employees) under a contract year
that differs from the Plan Year established for this Flexible Compensation Plan. If this is the case, different plan benefit
entry dates will apply.
If you are not eligible to participate in this plan but are allowed to participate in another benefit plan offered by your
Employer, under the eligibility terms of that plan, your costs will be paid with taxable income, and your compensation will
not be reduced by the Employer.

BENEFITS AND QUALIFYING CHANGE IN STATUS EVENTS

The laws governing Flexible Compensation Plans generally do not allow you to change your benefit and contribution
elections during a Plan Year (except for Health Savings Accounts; see below). Your elections are irrevocable and any
balance in your account at the close of the Plan Year is forfeited and becomes the property of your Employer (refer to
your open enrollment materials if your plan has a Grace Period or a Carryover); this irrevocable election rule does not
apply if you experience a qualifying change in status event, in which case the election change requested must be on
account of and consistent with the qualifying event.
Any request to change your election must be submitted in writing within 30 days of any applicable qualifying event. The
new benefit elections may start only after your change in status has taken place and the new paperwork has been filed.

This plan is intended to allow any change in status event that is allowed by the IRS. A qualifying change in status event
may be one of the following:
x A change in legal marital status (marriage, death of spouse, divorce, legal separation and annulment).
x The adoption, birth, or death of a child or dependent.
x Dependent satisfies or ceases to satisfy dependent eligibility requirements.
x The change in employment status of you, your spouse or dependent.
x Change in your residence.*
x Beginning or ending adoption proceedings.
x Automatic changes upon cost increases or decreases.*
x Significant cost increases.*
x Significant curtailment of coverage.*
x Addition or elimination of similar benefits package option.*
x Change in coverage of a spouse or dependent under an employer plan.*
x FMLA.
x HIPAA special enrollment rights.*
x COBRA qualifying event.
x Loss of group health coverage sponsored by governmental or education institution.*
x A judgment, decree or order requiring coverage for a spouse or child.
x Medicare or Medicaid entitlement.
x Termination of Medicaid or State Children's Health Insurance Program (SCHIP) coverage.*

TASC I 2302 International Lane I Madison, WI 53704-3140 I 1.800-422-4661 I www.tasconline.com I FX-5297a-061819
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