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<br />, I <br />Vesring on direct employer contriburions I Employer determines; can be immediate i <br />i ! <br />i .... .. .1.. <br />-----.---- .. .---..--- ---"-"-~'-'-'~-'--'''---''--l-'----- - ."-- -----..-- -- .--. -_. -.-.. ------- .-. ----------0 --_ :--0-.----- <br /> <br />Types of benefits allowed i . Health 1 <br />: · De minimis , <br />I I <br />---.----.-..-.-..--.-- --.-------.-t-..--.- . ...-.- _..........______.__.........._._...____...._.h__..______.__. <br /> <br />Eligible Medical Benefits I Default in Adoption Agreement: I <br />I' · All IRC ~213 medical expenses <br />(except long-term care expenses) OR <br />I Employer (or Collective Bargaining <br />I Unit) selecrs any combination of the <br />following: <br />'. Insurance premiums <br />· Out-of-pocker expenses <br />· Medicare Parr B premiums <br />· Medicare Supplemental <br />Insurance premiums <br />COBRA premiums <br />Dental insurance premiums <br />Vision insurance premiums <br />Long-term care premiums <br />Prescription drug insurance <br />Prescription drug expenses <br />Orher medical expenses (IRC <br />~213) as defined by Employer or <br />Collective Bargaining Unit <br /> <br />.--.----- ---...---.------...--- ....----/------.--....-. <br />I As outlined in plan.. can be linked to I <br />i age, retirement, separation from servo, '. <br />I ice, or years of service I <br /> <br />-..--- --...T---.----.----------h-.---.-.---------.-- <br />Tax rrearment of health benefits I Tax-free ! <br /> <br />Payment sched-~i~..-------------II--AS pai~~nt-~Th-~~~h.-b~~;;_fi~s is-------I- ..- <br />required <br /> <br />.___._____.___._n___.____.___ ._._1.---___.._.______.______________ <br />I Balance remains available for use by <br />surviving spouse and dependents (non- <br />I taxable); if none or lasr of rhese dies, <br />i_~amed beneficiary may use for health <br />expenses (taxable) <br /> <br />______~______d___ .__~___ ___________________.__ <br />De minimis account distriburion level Standard de minimis account <br />I balance is $5,000 if parricipant <br />I separates before eligibility for <br />! benefits. Employer can establish a lower <br />I level if desired. <br /> <br />-----....-..------.--.-.- . ..-------'1"-..-----------.-------- <br /> <br />i <br />I <br />I <br />I <br />i <br />, <br />i <br />i <br />I <br /> <br />Rto <br />. ;~ct <br /> <br />~tJft~,.0P~:~\j~~~i~~\t'yf:,{?,1,C~:;l~~~:I/t~rt~;- <br />r';;tl1~:,[)il~J\J~<'C\.:.~;,(!1 tJI I!. r~b~Ik~(,l. n <br />.'''~~''~: [{~p;~':.({~:::!~~'::~:..(;.~:~:~':: ttfE:2J~i;~: '.: ~{-:~.:;:~_~ ;:~'.(t~.<~~.~~ <br /> <br /> <br />I . <br />I · <br />I · <br />I <br /> <br />, . <br />! <br />f . <br />! <br />i · <br />I <br />I . <br /> <br />Earliesr benefir eligibility date <br /> <br />Survivor benefits <br /> <br />_1... - .J <br /> <br />f~~Dtive Program . <br /> <br />I <br />I <br />I <br />I <br />I <br /> <br />I <br /> <br />I <br />I <br /> <br />! <br /> <br />I <br />i <br /> <br />I <br />I <br />I <br />i <br />i <br />j <br />, <br />i <br /> <br />I <br /> <br />Non-discrimination requirements <br /> <br />Apply to self-insured, non-collectively <br />bargained plans; results in "excess bene- <br />fits" being treated as compensation to <br />highly compensated participants <br /> <br />(continued on bock) <br />