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the Plan Administrator shall be binding upon all parties, subject to applicable law.  If you challenge
               the decision of the Plan Administrator, a review by a court of law will be limited to the facts,
               evidence and issues presented during the claims procedure set forth above.  The appeal process
               described herein must be exhausted before you can pursue the claim in Federal court.  Facts and
               evidence  that  become  known  to  you  after  having  exhausted  the  appeals  procedure  may  be
               submitted for reconsideration of the appeal in accordance with the time limits established above.
               Issues not raised during the appeal will be deemed waived.


               CONTINUATION RIGHTS

               Military Service

               Please  see  section  of  the  booklet  entitled  CONTINUATION  OF  COVERAGE  DURING
               MILITARY SERVICE, page 15.

               COBRA

               COBRA is available for the Health Care Reimbursement Account only.  Please see the section of
               this booklet entitled CONTINUATION OF COVERAGE UNDER COBRA.

               COBRA Contact:
               Benefit Coordinators Corporation
               Two Robinson Plaza
               Suite 200
               Pittsburgh, Pennsylvania 15205
               1-800-978-7948
               enterpriseservice@benxcel.com


               FMLA

               If you go on leave that qualifies as family leave under the Family and Medical Leave Act you may
               be able to continue receiving health care benefits on a pre-tax or post-tax basis.

               You may elect to continue coverage on a pre-tax or post-tax basis for non-medical benefits when
               on leave of absence under the FMLA.

               Non FMLA Leave


               In addition, you may elect to continue coverage on a pre-tax or post-tax basis when on leave of
               absence other than the FMLA.

               MISCELLANEOUS


               Qualified Medical Child Support Orders

               In certain circumstances you may be able to enroll a child in the Health Care Reimbursement
               Account if the Plan Administrator receives a Qualified Medical Child Support Order ("QMCSO").
               You may obtain a copy of the QMCSO procedures from the Plan Administrator, free of charge.

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