2 You have a tax-efficient way to manage health expenses. Healthcare expenses can be among the largest costs you’ll face in retirement, with the potential to absorb a significant portion of your budget. And Medicare may not cover everything you need. Your employer established the Plan , a highly tax-efficient way for you to manage health expenses in retirement. Once you’ve separated from service and are vested, you can use the accumulation in the Plan to get reimbursed, tax-free, for qualified medical expenses (also known as QMEs) that you and your spouse and eligible dependents incur on an ongoing basis. R efer to your summary plan description for specific details on the Plan. Inside this guide: Plan qualifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Eligibility requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Easy steps for reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Submitting claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 General FAQs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Sample forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Your Plan offers a triple tax-free benefit. 1. Tax-free employer contributions: Contributions made by your employer while you were working are not taxed, enhancing your savings. 2. Tax-free investment earnings: The money in the Plan can grow tax-free, allowing you to potentially increase your savings over time without tax implications. 3. Tax-free reimbursement: When you withdraw funds for qualified medical expenses, those withdrawals are also tax-free, helping you manage healthcare costs effectively.