Page 174 - Washington Nationals 2023 Benefits Guide -10.26.22_Neat

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 Flex 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 ($2,750 for 2020 and 2021).

Please note that the Health Care Reimbursement Account is designed to work in coordination with
the LWIP Medical Benefit’s “High Deductible Health Plan Option” and allow you to make
contributions to a Health Savings Account. This means that for those Participants who are enrolled
in the High Deductible Health Plan Option, reimbursement under the Health Care Reimbursement
Account will be limited to dental and vision care expenses only.

However, if you do not choose the High Deductible Health Plan Option under the LWIP Medical
Benefit, the Health Care Reimbursement Account can reimburse the full range of eligible expenses
permitted by law. Eligible expenses generally include all medical expenses that you may deduct
on your federal income tax return, although health insurance premiums are not an eligible expense
for the Health Care Reimbursement Account. See Table 1 below for a list of some common eligible
and ineligible expenses.

You will not be reimbursed for any expenses that are (i) not incurred in the Plan Year, (ii) incurred
before or after you are eligible to participate in the Plan, (iii) attributable to a tax deduction you
take in a prior taxable year, or (iv) covered, paid or reimbursed from any other source.

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