FLEXIBLE SPENDING ACCOUNT PROGRAM

ANNUAL FLEX ACCOUNT LIMITS:

• Medical: $3,000
• Dependent Care: $5,000 or $2,500 (if married and filing separately).

All participants must complete a new Salary Reduction Agreement (enrollment form) which is available on the Flexible Spending Account link.

Expenses that may be reimbursed from the medical account include all estimated uninsured medical, vision and dental provider expenses incurred by you, if applicable, your spouse and dependent children. Premium amounts are not to be included in your estimated total.

Dependent care expenses that may be reimbursed from the dependent care account include qualified dependent care expenses you incurred to enable you to work.

Please be sure that your potential expense is covered under the plan prior to budgeting for the expense.Go to the Hirsch Financial Services, Inc (HFS) Internet Website for more information on Flexible Spending Accounts and a comprehensive listing of eligible medical care expenses.

Procedure to open a Flexible Spending Account:

• Estimate your annual medical or dependent care expenses. Be advised that IRS rules prohibit the institution from returning unused account totals at year-end. Therefore, please use caution and estimate carefully.

• Return your completed Salary Reduction Agreement to HR for processing. The effective date will be January 1, 2010.

If you have questions concerning any of the information presented above, need assistance in completing the forms, or have specific benefit questions, please contact us at extension 1528.