Page 182 - Washington Nationals 2023 Benefits Guide -10.26.22_Neat

Please note that the following limitations apply to the carryover: You must have a $50.00 minimum
account balance to carryover. Any amount less than $50.00 will be forfeited 90 days after the end
of the plan year.

Special Rule Under the Consolidated Appropriations Act of 2021: Any balance remaining in your
Health Care Reimbursement Account at the end of 2020 can be rolled over to 2021, and all the
unused funds in your Health Care Reimbursement Account at the end of 2021 can also be rolled
over to 2022. This special unlimited carryover applies only to the balance in your Health Care
Reimbursement Account at the end of 2020 and 2021, respectively.

Dependent Care Assistance Account Grace Period

In general, the unused balance in your Dependent Care Assistance Account that remains at the end
of a Plan Year may be used for expenses that you incur during the grace period. Except as provided
below, the grace period is the 2-1/2 month period after the end of the Plan Year.

Your Dependent Care Assistance Account will be adjusted so that any eligible expenses will first
be applied against any remaining account balance from the prior Plan Year before eligible expenses
are applied against the current Plan Year's account balance. If your prior Plan Year's account
balance is exhausted, eligible expenses incurred during the grace period will be applied against the
current Plan Year's balance, if any.

If you cease to be participant in the Flex Plan (because of termination of employment or other
reason) you may continue to be reimbursed for eligible dependent care expenses through the end
of the Plan Year (or grace period if applicable, including the special extended 12-month grace
period as noted below).

Special Rule Under the Consolidated Appropriations Act of 2021: For the Plan Years ending in
2020 and 2021, the grace period will be extended to 12 months. This means that you have until
December 31, 2021 to use the balance in your Dependent Care Assistance Account for 2020 Plan
Year, and you have until December 31, 2022 to use the balance in your Dependent Care Assistance
Account for 2021 Plan Year.

CLAIMS

Deadlines

Except as provided below, you must submit claims for reimbursement within 90 days after the end
of the Plan Year, including claims incurred during the 2-1/2 month period after the end of the Plan
Year. However, if you terminate employment you must submit claims (other than eligible
dependent care expenses) for reimbursement within 90 days after your date of termination.

Special Rule Under the Consolidated Appropriations Act of 2021: Solely for the Plan Years ending
in 2020 and in 2021, respectively, you can submit claims for reimbursement up to 31 days
following the last day of the 12-month grace period. Thus, you may submit claims you incur in
2020 until January 31, 2022 and submit claims you incur in 2021 until January 31, 2023. This
extension of claim submission deadline also applies to you even when you terminate employment
with the Company.

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