IMPORTANT BENEFITS INFORMATION ATT Flexible ??Summary Plan Description Summary Plan Description...

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  • Summary PlanDescription

    Summary PlanDescription

    Flexible Spending Account

    I M P O R T A N T B E N E F I T S I N F O R M A T I O N

    DISTRIBUTION: Distributed to active Employees of AT&T Companies listed in the Participating Companies and Applicable Collective Bargaining Agreements Appendix A of the SPD who may be eligible to participate as described in the Eligibility and Participation section of the SPD.

    NIN: 78-26417

    Summary Plan Description | December 2012

    AT&T Flexible

    Spending Account Plan This summary plan description (SPD) is a guide for using the AT&T Flexible Spending Account Plan (Plan).

    Please keep this SPD for future reference.

  • IMPORTANT INFORMATION

    In all cases, the official documents for the Plan govern and are the final authority on the terms of the Plan. AT&T reserves the right to terminate or amend any and all of its employee benefit plans or programs. Participation in the plans and programs is neither a contract nor a guarantee of future employment.

    What Is This Document? This summary plan description (SPD) is a guide to using the AT&T Flexible Spending Account Plan (Plan) and constitutes the Plan document.

    This SPD contains a summary in English of your plan rights and benefits under the AT&T Flexible Spending Account Plan. If you have difficulty understanding any part of this booklet, please contact the AT&T Benefits Center at 877-722-0020, between 7 a.m. and 7 p.m. Central time Monday through Friday.

    Este SPD contiene un resumen, en ingles, al AT&T Flexible Spending Account Plan. Si usted tiene dificultad en entender este documento, entre en contacto por favor con el AT&T Benefits Center en 877-722-0020, entre 7 a.m. and 7 p.m. CST, Lunes a Viernes.

    Why Did I Receive This Document? You may be eligible to participate in the AT&T Flexible Spending Account Plan as described in this SPD.

    What Action Do I Need to Take? Please review this document carefully for detailed information about the Plan provisions and keep it for future reference.

    What Has Changed?

    This SPD describes benefits under the Plan as of Jan. 1, 2013. Changes since the last SPD, including changes previously communicated through summaries of material modification (SMMs), are incorporated. While you should review the entire SPD, please note the following list of important changes:

    - Health Care Flexible Spending Account contributions have been capped at $2,500 effective Jan. 1, 2013;

    - A new Participating Companies and Applicable Collective Bargaining Agreements list is attached as Appendix A; and

    - Administrator names, websites, phone numbers and addresses have been updated.

    How Do I Use This Document? It is important that you read this SPD to get a complete picture of the Plan provisions that may apply to you, including:

    Before-Tax Premium Option Health Savings Account Payroll Contributions

  • Health Care Flexible Spending Account

    Dependent Care Flexible Spending Account

    Questions? If you have questions regarding information in this SPD, contact the applicable administrators. Contact information is provided in the Contact Information section.

  • Contents-at-a-Glance

    Page 4

    NIN: 78-26417

    CONTENTS AT A GLANCE

    Using This Summary Plan Description ............................................................................... 5

    Overview ........................................................................................................................................... 6

    Eligibility and Participation ...................................................................................................... 8

    Enrollment and Changes to Your Coverage ................................................................... 9

    When Coverage Ends .............................................................................................................. 14

    Contributions ............................................................................................................................... 14

    How the HSA and FSA Work ................................................................................................ 15

    Health Care FSA ......................................................................................................................... 17

    HSA Payroll Contributions ..................................................................................................... 27

    Dependent Care FSA ................................................................................................................ 29

    How to File a Claim And Appeal Under the Plan ...................................................... 35

    Plan Administration .................................................................................................................. 38

    Other Plan Information ........................................................................................................... 40

    ERISA Rights of Participants ................................................................................................ 42

    Extension of Coverage COBRA ..................................................................................... 45

    Other Program Information .................................................................................................. 50

    Contact Information ................................................................................................................. 53

    Information Changes And Other Common Resources............................................ 58

    Definitions ..................................................................................................................................... 59

    Appendix A: Participating Companies and Applicable Collective Bargaining Agreements

    Appendix B: Eligibility, Characterization of Employees Eligible to Enroll and Eligibility Waiting Period Matrix

    Appendix C: Qualified Status Changes Matrix

  • Using This Summary Plan Description

    Page 5

    NIN: 78-26417

    USING THIS SUMMARY PLAN DESCRIPTION

    KEY POINTS

    The AT&T Flexible Spending Account Plan provides before-tax benefits to Eligible Employees of Participating Companies.

    This summary plan description (SPD) is a guide to using the AT&T Flexible Spending Account Plan (Plan) and constitutes the Plan document, effective Jan. 1, 2013.

    This SPD provides information regarding eligibility and benefits under the Plan for Active Employees of the Participating Companies.

    Many sections of this SPD are related to other sections of the document. You may not have all of the information you need by reading just one section. So, it is important that you review all sections that apply to a specific topic.

    Please review this SPD. This SPD replaces information in other documents, like Annual Enrollment Materials and the Where to Go for More Information, and summaries of material modification (SMMs) issued in 2010, 2011 and 2012, to the extent those documents describe plan provisions.

    This summary plan description (SPD) is a guide to using the AT&T Flexible Spending Account Plan (Plan) and constitutes the Plan document, effective Jan. 1, 2013. The Plan was first established on Jan. 1, 1990, and has been amended since that time.

    This SPD provides information regarding eligibility and benefits under the Plan for Active Employees of the Participating Companies listed in Appendix A, Participating Companies and Applicable Collective Bargaining Agreements. See the Eligibility and Participation section for information on your eligibility to participate in the Plan. Appendix B, Eligibility, Characterization of Employees Eligible to Enroll, and Eligibility Waiting Period Matrix, provides important information about when you can enroll and how much you can contribute.

    This SPD provides information about the following benefits for Eligible Employees:

    Before-Tax Premium Option

    Health Savings Account Payroll Contributions

    Health Care Flexible Spending Account

    Dependent Care Flexible Spending Account

    This SPD does not provide information about Health Reimbursement Accounts (HRAs), which are Company-funded accounts that can be used by Eligible Employees to reimburse themselves for eligible medical expenses. For more information, refer to the HRA Summary Plan Description.

    Understanding what the Plan offers will help you take advantage of the benefits it provides and make the most of your total compensation package.

    Many sections of this SPD are related to other sections of the document. You may not have all of the information you need by reading just one section. So, it is important that you review all sections that apply to a specific topic. In addition, footnotes and notes imbedded in the text are used throughout this SPD where needed to provide clarification or additional information or to identify an exception or other distinction. These notes provide information that is important to fully understand the Plan and the benefits it provides.

  • Using This Summary Plan Description

    Page 6

    NIN: 78-26417

    This SPD is effective Jan. 1, 2013, and replaces information in the following documents to the extent those documents describe provisions of the Plan:

    The AT&T Flexible Spending Account Plan SPD, dated August 2010, and any subsequent SMMs to that SPD.

    The Where to Go for More Information SMMs, issued in January 2011 and 2012.

    Terms Used in This SPD Certain terms used in this SPD have specific meani