The rules outlined in this section are summarized in the table found in Appendix B of this SPD.
8.1 What happens to my benefits when I go on a Family and Medical Leave Act (FMLA) Leave of Absence?
If you are absent from work because of a leave under the Family and Medical Leave Act (FMLA) of 1993, you are entitled to maintain the coverage you have under the Health Care FSA and Premium Conversion program. Leave to care for a domestic partner or the child of a domestic partner will be treated as giving rise to FMLA leave to the same extent as if the domestic partner was your spouse and the child of your domestic partner was your child.
(i) Unpaid FMLA leave
If the FMLA leave is unpaid, you also may revoke or change your existing elections. If you maintain health plan coverage or Health Care FSA coverage, you must pay the premiums for the coverage during your absence using one of the following methods:
You may prepay your contributions from your pre-FMLA compensation by increasing your salary reduction(s) for one or more pay periods in an amount sufficient to cover contributions you anticipate missing while on leave, so long as the leave does not straddle two Plan Years.
You may pay contributions directly to the Company on a monthly basis throughout your leave with after-tax dollars. Payments must be made within 30 days of their due date. If you do not pay within the grace period, you will be given 15 days’ advance notice and then your participation in the Plan will be terminated.
You may request that the Company advance the payment of your FSA contributions. You then will be required to repay the Company by increasing your salary reductions for one or more pay periods when you return from leave in an amount sufficient to cover any contributions paid by the Company during your absence. If you choose this option and then fail to return from leave, you will be required to reimburse the Company for this advance.
(ii) Paid FMLA Leave
If your FMLA leave is paid, you may not change or revoke your election unless you also experience an eligible change in status event or in accordance with the normal open enrollment period.
8.2 What happens to my benefits when I go on a non-Family and Medical Leave Act (Non-FMLA) Leave of Absence?
If you are absent from work because of a non-FMLA leave or absence, your participation may be affected by your pay status.
(i) Unpaid Non-FMLA Leaves of Absence
Except to the extent required by applicable law, if you go on unpaid leave that is not an FMLA leave or military leave (discussed below), you will cease to be eligible to participate in the Plan.
If you continue to be eligible to participate in the Plan, commencing an unpaid leave of absence is considered a change in status event. Therefore, you may be able to change or revoke your election for the Health Care FSA and/or the Dependent Care FSA, provided that the election change is consistent with the event.
If you maintain coverage and your leave is unpaid, you must pay the premiums for the coverage during your absence using one of the following methods:
You may prepay your contributions from your pre-leave compensation by increasing your salary reduction(s) for one or more pay periods in an amount sufficient to cover contributions you anticipate missing while on leave, so long as the leave does not straddle two Plan Years.
You may pay contributions directly to the Company on a monthly basis throughout your leave with after-tax dollars. Payments must be made within 30 days of their due date. If you do not pay within the grace period, you will be given 15 days’ advance notice and then your participation in the Plan will be terminated.
For the Dependent Care Assistance Plan only, you may elect to make up contributions with before-tax dollars upon return from your leave.
(ii) Paid Non-FMLA Leaves of Absence
You may not change or revoke your election unless you experience a qualified change in status event or in accordance with the normal open enrollment period.
8.3 When can I re-enter a plan after returning from leave?
If you choose to discontinue health care (medical, dental and vision) coverage while on leave, upon returning from leave, you will be allowed to re-enroll in the Plan.
Your coverage elections will take effect the first day of the calendar month following your return from leave.
If you choose to discontinue participation in the Health Care FSA or the Dependent Care FSA while on leave, upon returning from leave, you will be allowed to re-enter the Plan on the same basis that you were participating prior to leave. Your coverage elections will take effect the first day of the calendar month following your return from leave. If you re-enter the plan(s) in the same plan year (upon returning from leave), a new account will be established for you. The dates that services are incurred will determine the accounts from which reimbursements will be made.
Furthermore, services incurred during the lapse in coverage will not be eligible for reimbursement.
8.4 What happens if I go on a military leave of absence?
If you take a leave of absence from employment with the Company by reason of
“service in the uniformed services” (determined in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA)), you may elect to continue to participate in the Plan after your active coverage ends pursuant to any written military leave policy to the extent required by USERRA. You will be required to pay for your coverage in accordance with the requirements of USERRA.
Your coverage under the Plan shall end on the earlier of: (1) the last day of the 24 month period beginning on the date on which your absence begins; or (2) the day after the date on which you fail to apply for or return to a position in employment with the Company (as determined in accordance with USERRA).