After-tax contributions are contributions that are taken from your pay after federal, state and local income taxes are withheld.

Before-tax contributions are contributions that are taken from your pay before federal (and, in most cases, state and local) taxes are withheld. Before-tax dollars are also generally taken from your pay before Social Security taxes are withheld. This lowers your taxable income and your income tax liability. Your Medical, Dental, Vision and Spending Accounts Plans payroll contributions are generally taken on a before-tax basis.

The claims administrator is the company that provides certain claims administration services for the Spending Accounts.

JPMorgan Chase is not involved in deciding appeals for any benefit claim denied under the Spending Accounts. All fiduciary responsibility and decisions regarding a claim for a denied benefit under the Plan rest solely with the claims administrator. Please Note: Claims and appeals relating to eligibility to participate in the Health Care Spending Account are decided by the plan administrator. Consult the Plan Administration section for details.

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) is a federal law that allows you and/or your covered dependents to continue Medical Plan coverage on an after-tax basis (under certain circumstances) when coverage would otherwise end. The Health Care Participation section provides details on COBRA coverage.

Publications 502, 503 and 15B are Internal Revenue Service (IRS) publications that can be used as a guide to determine eligible and ineligible expenses under the Health Care Spending Account, Dependent Care Spending Account and Transportation Spending Accounts. You can request a copy by calling the Internal Revenue Service (IRS) at (800) 829-FORM ((800) 829-3676), or you can view these publications by logging on to www.irs.gov.

The JPMorgan Chase benefits you elect during each Annual Benefits Enrollment will generally stay in effect throughout the plan year, unless you elect otherwise, because of a Qualified Status Change (QSC). If you have a QSC, you have 31 days from the qualifying event to make benefits changes; 90 days from the qualifying event if the event is the birth or adoption of a child. The benefits you elect will be effective the date of the event if you make the elections timely.

Any changes you make during the year to your Health Care and Dependent Care Spending Accounts must be consistent with your QSC. Please see "Qualified Status Change" for more information.

For the Transportation Spending Accounts, you are not limited on when you can begin, end, or change your contributions, so QSCs do not apply for those accounts.

Please Note: Regardless of whether you experience a qualified change in status, you cannot change your health care company during the year.