Dependent Definitions

A spouse or domestic partner (domestic partners only applicable to certain operating companies)

Children up to the age 26 including:

• Natural children
• Adopted children
• Foster children*
• Stepchildren

Children under age 26, regardless of residence, marital status, student status or financial dependency. You can enroll an adult child as you would any other dependent.

Unmarried children over age 26 who are unable to support themselves due to a serious mental or physical disability. To qualify, a disabled dependent must have been disabled before age 26 and covered under the company’s plan or another medical plan as a disabled participant.

Employees can also cover dependent children who do not meet the above definition if they are required by court order (e.g., Qualified Medical Child Support Oder) to provide coverage, i.e., an employee is ordered by the court to provide coverage for a grandchild.

For the Dependent Care Spending Account, the dependent must live with the employee at least six months of the year.

Dependents

The Plans reserve the right to conduct a verification audit and require employees to provide written documentation of proof of dependent eligibility, upon request. Verification of dependents may include, but is not limited to, marriage certificates, tax filings, proof of shared residence and finances, domestic partnership state registration (if applicable), birth certificates, adoption certificates, court orders for legal custody or placement, validation of disability and school enrollment papers.

Domestic Partners

In order to qualify for coverage, domestic partners must live together in an exclusive and committed relationship and be financially interdependent (as verified by approved documentation). Qualified domestic partners may be enrolled for coverage under the Medical, Dental, Vision Care and Dependent Life Insurance Plans. However, under IRS regulations, domestic partners cannot be recognized as dependents under the Health Care and Dependent Care FSAs or Health Savings Accounts. Also, IRS regulations require employees to pay post-tax contributions toward domestic partner coverage and may require any contributions made by the Company to be imputed back to you as taxable income.

Note: This coverage is not available for all operating companies.

Qualified Changes in Status

Qualifying status changes generally include:

• Marriage, divorce, legal separation
• Birth or adoption of a child
• Death of a dependent
• Change in residence or work location that affects benefits eligibility for you or your covered dependents
• Loss of a dependent child's eligibility status (due to marriage, attainment of age 26)
• A change in your spouse's or partner's employment resulting in a loss or acquisition of medical, dental and/or vision care coverage through his or her employer

The Plans reserve the right to request additional documentation necessary to show proof of a qualified change in status.

This website provides the highlights of the benefits offered through the Company and does not describe many of the features, provisions, limitations, and exclusions of the plans. If there is any conflict or inconsistency between this website and the plan documents or contracts, the documents and contracts will govern. The Company reserves the right to change or discontinue these benefits at any time for any reason. Participation in the benefits program does not create or imply an employment contract with the Company.