Page 177 - Washington Nationals 2023 Benefits Guide -10.26.22_Neat

You will be eligible to make contributions to the Premium Conversion Account only if you are
also eligible to participate in one or more of the plans listed above and you are eligible to participate
in this Flex Plan.

In the event of a conflict between the terms of the Flex Plan and the terms of a contract, the terms
of the contract (or the benefit plan under which it is established) will control.

Health Care Reimbursement Account

The Flex Plan will establish a Health Care Reimbursement Account in your name if you elect to
contribute to such an account. The Health Care Reimbursement Account will be credited with your
contributions and will be reduced by any payments made on your behalf. You will be entitled to
receive reimbursement from the Health Care Reimbursement Account for eligible expenses
incurred by the following individuals:

• you,
• your spouse,
• your child, stepchild or legally adopted child (or a child placed with you for adoption) or
foster child who has not attained age 27 as of the close of the year,
• any other child who is a “qualifying child,” and
• a “qualifying relative”.

For this purpose, a “qualifying child” and a “qualifying relative” are defined as follows:

• A “qualifying child” is a child who meets the following requirements:
o the child is your child, adopted child, stepchild, foster child, grandchild, brother,
stepbrother, sister, stepsister, niece or nephew
o the child lives with you for more than one-half of the year;
o the child has not attained age 19 as of the close of the year (has not attained age 24
as of the close of the year in the case of a child who was a full-time student for at
least five months of the year) (Note: These age limits do not apply in the case of a
child who is permanently and totally disabled), and
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.

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