Page 142 - 2022 Washington Nationals Flipbook

MLB LWIP & Nationals Welfare
Plans and Summary Plan Description

o the child does not provide over one-half of his or her own support for the year.

 A “qualifying relative” is an individual who meets the following requirements:
o the individual is your child, adopted child, stepchild, foster child, grandchild,
parent, grandparent, brother, stepbrother, sister, stepsister, niece, nephew,
aunt, uncle, son-in-law, daughter-in-law, mother-in-law, father-in-law,
brother-in-law or sister-in-law (Note: this requirement is also met if the
individual does not have one of these specified relationships to you, but the
individual lives with you and the relationship between you and that individual
is not in violation of local law);
o you provide over one-half of the individual’s support for the year; and
o the individual is not a qualifying child (as defined above) of you or any other
taxpayer for the year.

For purposes of any requirement above that a child live in your household, temporary
absences due to special circumstances, including absences due to illness, education, business,
vacation or military service are not treated as absences.

Special Rule for Children of Divorced or Separated Parents. In the case of a child who
receives over one-half of his or her support during the calendar year from his or her parents
(i) who are divorced or legally separated under a decree of divorce or separate maintenance,
(ii) who are separated under a written separation agreement, (iii) who lived apart at all times
during the last six months of the year, (iv) who have agreed that the custodial parent will not
claim the child as an income tax exemption, and (v) where such child is in the custody of one
or both parents for more than one-half of the year, such child will be considered the
dependent of both parents, regardless of the child’s place of residence or the amount of
support provided by either parent. Contact your tax advisor or refer to IRS Publication 502
(Medical and Dental Expenses) for more information.

You may receive reimbursement for eligible expenses incurred at a time when you are
actively participating in the Plan.

The entire annual amount you elect to contribute for the Plan Year for the Health Care
Reimbursement Account less any reimbursements already disbursed will be available for
reimbursement. The maximum amount you may contribute each year is the maximum
amount permitted ($2,600 for 2017).

Please note that this Account is designed to work in coordination with the high deductible
health plan option under the Employer Group Medical Plan and allow you to make
contributions to a Health Savings Account (“HSA”). This means that reimbursement under
the Health Care Reimbursement Account must be limited to dental and vision care expenses.
This limitation only applies to Participants who are enrolled in the high deductible health
plan option under the Employer Group Medical Plan.

Please note if you do not choose the high deductible health plan option under the Employer
Group Medical Plan, the Health Care Reimbursement Account can reimburse the full range
of eligible expenses permitted by law. Eligible expenses generally include all medical

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