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. Refer 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.