Q. Who is eligible to enroll in the ExxonMobil Pre-Tax Spending Plan?
A. Most U.S. dollar payroll employees of Exxon Mobil Corporation and participating affiliates are eligible for this Plan.
Full-time employees not hired on a temporary basis (designated as "regular employees") are eligible their first day of employment. This includes an employee who is classified as a non-regular employee, but who has been designated as an Extended Part-Time Employee under his or her employer's employment policies relating to flexible work arrangements.
An employee who is classified as a non-regular employee, but who has been characterized as a trainee and has graduated from high school, complies with any enrollment requirements and makes required contributions, is eligible to participate in the Plan by paying contributions on a pre-tax basis. Trainees may not participate in the HCFSA and DCFSA.
Leased employees as defined in the Internal Revenue Code, temporary or part-time employees (classified as "non-regular employees"), barred employees or special agreement persons are not eligible to participate in the Plan. A barred employee is an employee who is covered by a collective bargaining agreement, except to the extent participation is provided under such agreement.
A special-agreement person is, generally, a person paid on a commission or commission salary basis other than a person paid while employed by the Marketing department of ExxonMobil; an employee providing service to a non-affiliated organization that pays the person's salary or wages; or an employee working pursuant to an agreement that specifically excludes the person from coverage for benefits.
Retirees are not eligible to participate in the Plan because they do not receive taxable wages.
Initial and annual enrollment
- Employee Contributions. Participants in the Medical, Dental and Vision Plans are automatically enrolled to pay their monthly contributions on a pre-tax basis through the Plan. You may decline this tax-savings feature, but you must decline it every year during annual enrollment period and each time you make a change to your elected benefits - e.g. if you change the level of coverage in the Dental Plan in order to continue paying all your contributions on an after-tax basis, you must elect to opt out again.
- To participate in the Health Care Flexible Spending Account (HCFSA), you must enroll each year during the annual enrollment period.
- Enrollment each year is not required to participate in the rollover for the Health Care Flexible Spending Account (HCFSA). The carryover applies to any unused funds in your Health Care FSA at the end of the plan year, as long as you are an employee as of January 1 of the following plan year.
- To participate in the Dependent Care Flexible Spending Account (DCFSA), you must enroll each year during the annual enrollment period.
- Within 60 days of your date of hire, you may enroll in the HCFSA or DCFSA parts of the Plan to cover expenses. Coverage will be effective as of the first day of employment if the form is received within the first 30 days or completed through EDA within 60 days. If you enroll between 31 and 60 days following your hire date, coverage will be effective the first of the month following receipt of the forms and applies for the balance of the plan year. You must enroll again each year to participate in one or both of the flexible spending accounts. You also may decline paying your monthly medical, dental and vision contributions on a pre-tax basis at that time.
Your election to participate in any of the accounts is irrevocable as of the close of the annual enrollment period and you may not change your election for the following year except for the events described in the following sections or for a mistake.
Changes to Medical, Dental and Vision plans (health plans) pre-tax contributions
The following is a quick reference table that describes events which may allow changes, if the changes are submitted no later than sixty (60) days after the event, as well as the actions you may take. If you have any questions, please call Health Plan Services prior to the expiration of sixty (60) days.
Changes will only be allowed if the medical/dental/vision enrollment form is received within 60 days of the event by the Benefits Administration Office or the change is made in EDA within 60 days. Unless otherwise noted, the effective date will be the first of the month after the forms are received or the transaction is completed in EDA. Subject to any enrollment rules applicable to a Medical Plan Option, an employee may add a family member effective the first day of a month if required contributions are made on a pre-tax basis and adding the family member does not change the amount of required contributions.
Loss of Other Health Coverage. You may enroll or add eligible family members when you or your dependent loses other health coverage. Enrollment can be requested when the individual loses eligibility for the other coverage. You must enroll within 60 days of the loss of coverage. The resulting coverage is effective on the first day of the first calendar month beginning after the date the completed request for enrollment is received. You may also change Medical plan options at this time.
Entitlement to Medicare or Medicaid. If you, your spouse, or family member who is enrolled becomes entitled to coverage (i.e., becomes enrolled) under Part A or Part B of Title XVIII of the Social Security Act (Medicare) (Public Law 89-97 (79 Stat. 291)) or Title XIX of the Social Security Act (Medicaid) (Public Law 89-97 (79 Stat. 343)), other than coverage consisting solely of benefits under section 1928 of the Social Security Act (the program for distribution of pediatric vaccines), you may cancel coverage for that individual.
Birth, Adoption or Placement for Adoption. If you gain a family member through birth, adoption or placement for adoption, you may add the new eligible family member to your current coverage. You may also enroll yourself, your spouse, and all eligible children. You also may change your plan option. Coverage is effective on the date of birth, adoption or placement for adoption provided you complete the enrollment process within 60 days. You must add the new family member within 60 days even if you already have family coverage.
If you enroll your new family member between 31 and 60 days from the birth or adoption and your coverage level changes, you will pay the cost difference on a post-tax basis until the end of the month in which the forms are received by Benefits Administration. Beginning the first day of the following month your deduction will be on a pre-tax basis.
Marriage. You may enroll or add eligible family members after marriage. You must enroll within 60 days of the marriage and enrollment is effective on the first day of the first calendar month beginning after the date the completed request for enrollment is received. You may also change Medical plan options at this time.
Loss of Dependent. You are responsible for ending coverage with Benefits Administration when your enrolled spouse or family member is no longer eligible for coverage. If you do not complete your change within 60 days, any contributions you make for ineligible family members will not be refunded and your pre-tax contributions will not be reduced until the beginning of the next calendar year.
Transfer or Change in Residence. If you move from one location to another, and the move makes you no longer eligible for your selected Medical Plan option, you may change from your current Medical Plan option to one that is available in your new location. For more information, call Benefits Administration.
Coverage Change. If you are covered under your spouse's medical plan and the plan's coverage changes to a lesser coverage with a higher deductible mid-year, then you may enroll and add eligible family members. If the cost for coverage under your spouse's health plan significantly increases or there is a significant curtailment of coverage that permits revocation of coverage during a plan year and you drop that coverage, you will be able to sign up for medical coverage for yourself and your eligible family members. You must enroll within 60 days following the date you lose coverage under your spouse's plan.
Significant Curtailment of Benefits with Loss of Coverage. If during the year it is determined by the Administrator-Benefits that there has been a substantial decrease in the medical care providers available under an option or a reduction in the benefits for a specific type of medical condition or treatment with respect to which you or your spouse or family member is currently in a course of treatment; or any other similar fundamental loss of coverage, then you may be allowed to elect to participate under another benefit package option providing similar coverage or to drop coverage if no similar benefit package option is available.
Changes to your Health Care FSA
The pre-tax Plan permits you to increase, decrease, revoke or elect to participate in the Health Care FSA during the Plan year only as provided in the following chart.
Changes in your elections must be consistent with the changes in status and the change must be made within 60 days of the event.
Changes to your Dependent Care FSA
The pre-tax Plan permits an employee to increase, decrease, revoke or elect to participate in the Dependent Care FSA during the Plan year only as provided in the following chart.
Changes in your elections must be consistent with the change in status and the change must be made within 60 days of the event.
Each year, as part of the annual enrollment process, you will receive enrollment instructions. You must enroll by the published deadline in order to participate in one or both of the flexible spending accounts for the next year.
Changing your election
The Plan is governed by federal and state income tax laws and regulations, and the provisions of the Plan document. Once you make an election — contributions on a pre-tax or after-tax basis and/or amounts to the flexible spending accounts — your election must remain in effect for the entire plan year unless you have a change in status or you made a mistake.
When you have a change in status, you can make changes as follows:
- Election for medical, dental and vision plan contributions paid on a pre-tax or after-tax basis.
- Your contributions are paid on a pre-tax basis when you enroll for medical, dental and vision plan coverage. You may change this election (pay after-tax) when you enroll or within 60 days of a change in status. On the other hand, if you are paying your contributions on an after-tax basis, you may elect to pay on a pre-tax basis with a change in status. Also, if you are paying on an after-tax basis and you change your level of coverage (i.e. employee to family), in order to continue paying on an after-tax basis, you must elect to opt out again.
- Make your election on EDA or by submitting a Medical, Dental and Vision Authorization Form. Your EDA election must be done within 60 days of the event or the form must be received by Benefits Administration within 60 days of the change in status. Depending on the event, the change to your election is effective as of the first of the month following election through EDA or forms received by Benefits Administration or the actual date of the event.
- You are not allowed to make changes after the 60-day period until the next annual enrollment period or until another change in status.
- HCFSA and/or the DCFSA election.
- As stated in the charts in the Changes to Medical, Dental and Vision plans pre-tax contributions, with a change in status, you may increase, decrease or cancel an election of pre-tax dollars for unreimbursed, out-of-pocket, eligible expenses in either one or both accounts - the HCFSA (medical/dental/vision expense) and/or the DCFSA (dependent care). Your elections to the HCFSA and/or DCFSA must be made separately within 60 days of the event.
- Make your election using Employee Direct Access (EDA) or submit your Flexible Spending Account - Enrollment/Change Form. Your EDA election must be made within 60 days of the event or the form must be received by Benefits Administration within 60 days of the change in status. Your adjusted spending account election is generally effective the first of the month following your election. Any change in election affecting annual contributions to the HCFSA or to the DCFSA will only change the amount available for reimbursement from the respective account for the portion of the plan year remaining following the effective date of the change. Any increase in the amount available for reimbursement under the HCFSA or the DCFSA after such an election change may not be used to reimburse expenses incurred prior to the effective date of such change. You may only reduce your election for the remainder of the year to an amount greater than or equal to the amount already contributed. If you cancel your election (reduce to zero), you may only file claims for eligible expenses incurred before you changed your election.
- If your election is not received by Benefits Administration within 60 days of the change in status, you may not make a new pre-tax spending account election or change your current pre-tax spending account election until you have another change in status or until the next annual enrollment period.
Special rule applies for birth, adoption or placement for adoption
Covered expenses under the Medical Plan can only be reimbursed effective from the date of the birth, adoption or placement for adoption of a child if Benefits Administration receives your Enrollment/ Change Form within 60 days. Retroactive increases to the HCFSA and DCFSA are only effective if received within 30 days of the date of the birth, adoption or placement for adoption.
The plan year is the calendar year, January 1 through December 31.
You may only make changes to your elections through EDA (located on the ExxonMobil Me HR Intranet site) if they are made within 60 days after the event. Otherwise, you must contact Benefits Administration to obtain an enrollment form to make a change. Forms are also available from Benefits Administration for those individuals who do not have access to EDA.
Effective date of change
Your election is effective on a pre-tax basis on the actual date of the event only for births, adoptions, and placements for adoption if the election is received by Benefits Administration within 30 days of the event. With regard to all other events, your election is effective the first of the month following receipt of your election, but if the transaction is completed in EDA or the form is received by the Benefits Administration Office on the first day of a month, it is effective that day. Annual elections cannot be decreased to less than the amount already contributed at the time the election is received.
Correcting enrollment mistakes
If you have elected to participate in the DCFSA when you don't have any children under the age of 13, and your written request to revoke your election is received within the first 90 days after the effective date of the election, Benefits Administration may revoke your election if the supporting evidence clearly shows that the election was a mistake.
If you discover any other enrollment/election mistake, it may be possible to allow a change, but only if (1) there is "clear and convincing evidence" that you made a mistake; (2) the mistake is of a type that can be corrected; and (3) the correction is appropriate. Notify Health Plan Services as soon as you realize that you made a mistake. If you fail to contact Health Plan Services during the first 90 days after the effective date of your election, you will need to submit an appeal to the Administrator-Benefits to have the correction considered by filing an appeal as described in the section on Benefit claims procedures for HCFSA & DCFSA.
Leaves of absence and FSA
During a paid leave you may continue to participate in the HCFSA. You would continue your monthly contributions, file claims and receive reimbursement for eligible expenses, subject to claim filing deadlines.
However, during an unpaid Leave of Absence you may not continue to participate in the DCFSA.
If you choose to continue participating in the HCFSA during an unpaid leave, you may continue to file claims and receive reimbursements for eligible expenses. Your contributions must be paid monthly on an after-tax basis during your leave or in a lump sum on a pre-tax basis (if taxable compensation is available) prior to beginning your leave.
You may also choose to revoke your election and discontinue your participation in the Plan. If you revoke your election while on leave of absence, expenses you incur during the period of revocation will not be reimbursable from the Plan.
Leaves that last less than 30 days do not affect your eligibility to participate in either the HCFSA or the DCFSA and such a leave is not a change in status which permits changes. Once you return to work, contributions will be adjusted for the time you were absent.
Upon return from a leave that lasts more than 30 days, if you return in the same calendar year, you will be reinstated to your prior coverage at a level reduced pro rata for the missed contributions. For example, assume that Maria elected $1,200 in health FSA coverage for the plan year and paid $100 per month for the coverage. On April 1, after submitting no claims for reimbursement, Maria begins a three-month leave. She does not elect to continue coverage. When Maria returns on July 1, she elects to re-enroll under Health FSA. She will have $900 reinstated ($1,200 minus $300 in missed contributions) at a cost of $150 per month for the remainder of the year. Expenses incurred during the period that the HCFSA was not in force are not eligible for reimbursement.
Participation when employment ends
When you leave ExxonMobil, your coverage under the Plan (PreTax contributions for your premiums) will end on the last day of the month following your termination or retirement date. Reimbursement from the HCFSA for expenses you incur after your termination or retirement is not permitted unless you are offered and elect COBRA coverage for the HCFSA. Health care expenses you incur prior to termination or retirement will be reimbursed up to the amount of your projected election for the year. Dependent care expenses you incur prior to termination or retirement will be reimbursed up to the amount you contributed.
If you die as a participating employee, your surviving spouse, the executor or administrator of your estate or a court-appointed party may file claims for eligible expenses incurred before your death.
Continuation coverage (COBRA)
Under COBRA (Consolidated Omnibus Budget Reconciliation Act of 1985), you may be entitled to continue coverage in the HCFSA for the remainder of the year and to receive reimbursement for eligible expenses incurred following termination or retirement. You will be allowed to elect COBRA coverage only if the maximum amount available to you from the HCFSA for the remainder of the year is greater than or equal to your required contribution for the remainder of the year. During the period of COBRA coverage, you continue your contributions to the plan for the amount of your current election for the HCFSA plus a two percent administrative fee. Because you would no longer be receiving taxable pay from which your elected amount can be deducted, your contributions would be made on an after-tax basis. Please see the Continuation coverage section for more information.