SECTION 125 FLEXIBLE BENEFITS PROGRAM -- “FLEX” FOR DACHSER TRANSPORT

PUT PRE-TAX MONEY INTO FLEX DECREASE YOUR TAXES INCREASE YOUR SPENDABLE INCOME

3 COMPONENTS OF FLEX PREMIUMS (POP) HEALTH CARE REIMBURSEMENT (FSA) DEPENDENT CARE REIMBURSEMENT (DCAP)

PREMIUMS (POP) MEDICAL INSURANCE PREMIUMS DENTAL INSURANCE PREMIUMS

HEALTH CARE REIMBURSEMENT ACCOUNT Covers unreimbursed medical expenses. Flex pays after medical/dental insurance has considered the claim. Insurance coverage does not have to be through your employer. Flex covers you and your dependents. Cosmetic procedures and services are not eligible.

HEALTH CARE REIMBURSEMENT ACCOUNT Examples of eligible expenses Deductibles Co-Insurance Co-Payments Dental Exams, Fillings, Crowns Bridges, Dentures Orthodontic Treatment Eye Exams Lasik Surgery Contact Lenses and Glasses Contact Maintenance Supplies Hearing aids and hearing aid batteries

DEPENDENT CARE REIMBURSEMENT ACCOUNT Dependent Care to age 13 Pre-School Tuition After School Care/Latchkey Program Special Adult Care

PLAN YEAR JANUARY 1, 2014 – DECEMBER 31, 2014 HEALTH CARE REIMBURSEMENT ACCOUNT MAXIMUM $2,500.00 DEPENDENT CARE REIMBURSEMENT ACCOUNT MAXIMUM $5000 if filing joint tax return $2500 if filing separate tax returns

ELIGIBILITY All full time employees over the age of 18 working 40 or more hours per week Eligible on the date of hire

CHANGE IN STATUS Change In Marital Status Change In Number Of Dependents Change In Employment Status (Employee or Spouse) Change In Dependent Eligibility 30 Days to notify Employer and Meritain

IMPORTANT POINTS TO REMEMBER Election must be made prior to the start of the plan year. Once an election is made, it is irrevocable. (except for a qualified change in status) Claims considered on date of service not on date (or amount) of payment. Claims must be incurred within the plan year. If an election is not used, it is forfeited. You must have custody to participate in the Dependent Care Reimbursement.