The Plan at a Glance

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	Dependent Care Flexible Spending Account

	The Plan at a Glance

	Participating in the Plan

	How the Plan Works

	Examples of Eligible Expenses

	Examples of Ineligible Expenses

	About Your Account

	Glossary

The Plan at a Glance


Plan Feature	Highlights
How the Plan Works	You may contribute to the Plan through payroll deductions on a before-tax basis. When you have reimbursable dependent care expenses, you can receive your money back tax-free, up to the amount that is in your account when you ask for reimbursement.
Eligibility	You are eligible if you are an employee classified on payroll as a U.S. salaried employee of MMC or any subsidiary or affiliate of MMC (other than Kroll, Inc., and any of its subsidiaries). You are eligible if you are classified on payroll as a U.S. full-time regular employee of Kroll, Inc. or any of its subsidiaries. See "Participating in the Plan" for details.
Enrollment	You are eligible to enroll: within 30 days of the date you become eligible during Annual Enrollment You must enroll each Plan year in order to participate in the Dependent Care Flexible Spending Account.
Contributions	You can contribute: between $120 and $5,000 per Plan year up to $2,500 per year if you are married and file separate income tax returns.
Reimbursements	In general, the Plan will reimburse expenses: for care provided to your qualifying family members during the hours that you and your spouse are working, looking for work, or attending school full time that generally could be applied as a dependent care tax credit on your tax return if you did not use the Plan for dependent care services in the Plan year for which you make contributions.
Unused Contributions	If you have a balance remaining in your Dependent Care Flexible Spending Account after December 31 of the Plan year, you have a grace period until March 15 of the following Plan year to incur eligible expenses (provided you were still participating on December 31 of the Plan year and excluding expenses incurred after your employment ends). In accordance with IRS rules, you will forfeit any account balance not used to pay eligible expenses incurred between January 1 and December 31 of the Plan year or between January 1 and March 15 of the following Plan year (the grace period) if they are not submitted by May 31.
Qualifying Family Members	Generally, a qualifying family member is: your qualifying child under age 13 who lives with you for more than half the year, if you claim your child as a dependent on your tax return a dependent of any age, like a parent, grandparent, brother or sister, who is physically or mentally not able to provide self-care, who lives with you for more than half the year, and whom you claim as a dependent on your tax return your spouse who is physically or mentally not able to provide self-care and who lives with you for more than half the year See "Participating in the Plan" for more details.
Contact Information	For more information, contact: Aetna Flexible Spending Account (Claims Administrator) P.O. Box 4000 Richmond, KY 40476-4000 Phone: (888) 238-6226 Fax: (888) 238-3539 Website: www.aetna.com/docfind/custom/mmc MMC does not administer this plan. Aetna Flexible Spending Account's decisions are final and binding.