FLEXIBLE SPENDING ACCOUNTS

Other Information

When Participation Ends
Your contributions to both FSAs will end with your last paycheck when any of the following occurs:

• The plan is terminated,
• Your employment ends for any reason, including retirement, permanent total disability or death,
• You are no longer receiving a paycheck (if you are on an unpaid leave of absence, for example), or
• Your scheduled work hours decrease to below 20 hours per week.

Even if you are no longer contributing, you will still be able to file claims for eligible expenses incurred during the portion of the calendar year in which you made contributions, subject to plan restrictions.

If your employment with Valassis ends, you have an account balance in your Health Care FSA, and you wish to continue contributing to the Health Care FSA, you may be eligible to do so under the provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). You will not, however, be able to contribute on a before-tax basis. In addition, you will be required to pay an administrative fee to Valassis for continuing your participation.

You may not continue to contribute to a Dependent Care FSA after your employment with Valassis ends. For more information about COBRA, see Continuing Coverage Through COBRA.

If You Die
If you die during the plan year, your estate or dependents may be reimbursed from your unused account balance for eligible expenses you incurred, up to your remaining account balance. Request for reimbursement of these expenses may be made up to 120 days after the end of the plan year (April 30 of the following year).

If You Are on an Authorized Leave of Absence
If you are on an approved leave of absence and continue to receive a paycheck, contributions will continue to be deducted and participation will continue as though you were actively at work, unless you elect to stop contributing while you are on leave. You must contact your Human Resources Representative or the HR Solution Center at 1-877-238-6847 to stop your contributions. Any expenses incurred while on paid leave can be submitted for reimbursement unless you elect to stop your contributions.

If you are on an unpaid leave of absence or short-term disability (STD), contributions to your FSAs will automatically be suspended. Any eligible expenses incurred while on unpaid leave can be submitted for reimbursement. When you return to work from an unpaid leave, your contribution amount will be recalculated for the remainder of the year to make up for the time you were not contributing to the plan. The entire annual unused contribution amount will be available to you.

Under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), associates who are called to national active military duty (voluntary or involuntary) are entitled to a leave of absence for military service, with reinstatement rights. If you are contributing to a Health Care FSA or Dependent Care FSA when you are called for active duty, your contributions will continue as long as you are receiving pay from Valassis unless you elect to stop contributing while you are on leave. If you wish to stop contributing you may contact the HR Solution Center at 1-877-238-6847. If your pay stops, your contributions will automatically be suspended. You may, however, continue to file claims incurred prior to the end of the calendar year under the terms of the Health Care FSA and Dependent Care FSA unless you elect to stop your contributions. When you return to work from an unpaid leave, your contribution amount will be recalculated for the remainder of the year to make up for the time you were not contributing to the plan.