Benefits Handbook Date October 1, 2021 Work Events Marsh McLennan Benefits Handbook Work Events Work Events This section describes how your benefits are affected (and the changes you can make to your benefits) when certain common work- related events occur. In this section, references to Marsh & McLennan Companies mean Marsh McLennan and references to Marsh McLennan mean Marsh & McLennan Companies. Benefits Handbook Date October 1, 2021 i Benefits Handbook Work Events Contents Authorized Unpaid Leave of Absence ........................................................................... 1 About the Event ........................................................................................................... 1 Impact on Benefits ....................................................................................................... 1 Paying for Coverage While on Leave .......................................................................... 8 Contact ........................................................................................................................ 9 Leaving the Company ................................................................................................... 10 About the Event ......................................................................................................... 10 Pay-Related Information ............................................................................................ 10 Impact on Benefits ..................................................................................................... 17 Qualifying Event—Termination of Employment ......................................................... 25 Other Things to Think About ..................................................................................... 26 Contact ...................................................................................................................... 26 Military Leave and Your Benefits ................................................................................. 27 Your Benefits Coverage ............................................................................................ 27 Will I Lose Coverage? ............................................................................................... 30 Contact ...................................................................................................................... 30 Newly Hired or Rehired Employee ............................................................................... 31 Getting Paid ............................................................................................................... 31 Benefit-Related Information ....................................................................................... 31 Enrollment in Before-Tax Benefits ............................................................................. 37 Available Benefit Plans .............................................................................................. 37 Beneficiary Elections ................................................................................................. 45 Company Policies ...................................................................................................... 45 Relocation ...................................................................................................................... 46 About the Event ......................................................................................................... 46 Pay-related information ............................................................................................. 46 Relocation Assistance ............................................................................................... 46 Employee Assistance Program (EAP) ....................................................................... 47 Transfers ................................................................................................................... 47 Glossary .................................................................................................................... 47 Benefits Handbook Date October 1, 2021 ii Benefits Handbook Work Events Authorized Unpaid Leave of Absence If you take an authorized unpaid leave of absence, including Long Term Disability/FMLA leave, you should review the impact of the leave on your benefit plans. If you are taking a military leave of absence, refer to “Military Leave and Your Benefits” to learn the impact of military leave on your benefit plans. About the Event Taking an authorized unpaid leave of absence will affect the status of some of your benefit plans. Impact on Benefits Impact on Benefits describes how taking an authorized unpaid leave of absence affects your benefits. Your participation in and certain service credit under many of the benefit plans can continue for up to the first 12 months of your authorized unpaid leave of absence. However, your participation in certain plans will be suspended when you start your leave. Medical Plan What happens to my medical coverage when I am on an authorized unpaid leave of absence? Coverage continues with the same Company subsidy as active employees if you pay the required contributions on an after-tax basis. Medical coverage will be cancelled as a result of non-payment. (In some circumstances, COBRA medical coverage may be available.) If you take an authorized unpaid leave of absence that is covered under the Family and Medical Leave Act, you may elect to continue your before-tax contributions to the plan by prepaying them for the period of the leave through the current plan year (otherwise, you will pay for the contributions monthly on an after-tax basis). To prepay before-tax contributions, you must authorize a lump-sum payroll deduction prior to the start of the leave. Before-tax contributions will resume when you return to active employment. Benefits Handbook Date October 1, 2021 1 Benefits Handbook Work Events Dental Plan What happens to my dental coverage when I am on an authorized unpaid leave of absence? Coverage continues with the same Company subsidy as active employees if you pay the required contributions on an after-tax basis. Dental coverage will be cancelled as a result of non-payment. (In some circumstances, COBRA dental coverage may be available.) If you take an authorized unpaid leave of absence that is covered under the Family and Medical Leave Act, you may elect to continue your before-tax contributions to the plan by prepaying them for the period of the leave through the current plan year (otherwise, you will pay for the contributions monthly on an after-tax basis). To prepay before-tax contributions, you must authorize a lump-sum payroll deduction prior to the start of the leave. Before-tax contributions will resume when you return to active employment. Vision Care Plan What happens to my vision coverage when I am on an authorized unpaid leave of absence? Coverage continues if you pay the required contributions on an after-tax basis. Vision coverage will be cancelled as a result of non-payment. (In some circumstances, COBRA vision coverage may be available.) If you take an authorized unpaid leave of absence that is covered under the Family and Medical Leave Act, you may elect to continue your before-tax contributions to the plan by prepaying them for the period of the leave through the current plan year (otherwise, you will pay for the contributions monthly on an after-tax basis). To prepay before-tax contributions, you must authorize a lump-sum payroll deduction prior to the start of the leave. Health Care Flexible Spending Account and Limited Purpose Health Care Flexible Spending Account What happens to my Health Care Flexible Spending Account and Limited Purpose Health Care Flexible Spending Account when I am on an authorized unpaid leave of absence? Your before-tax contributions cease. (In some circumstances, COBRA participation may be available.) Upon return to work, your before-tax contributions will resume. The amount of your before-tax contributions will be recalculated for the remainder of the year to “catch-up” for your missed contributions while on unpaid leave. The balance of your annual election will be divided by your remaining pay dates, spreading the balance over the rest of your paychecks through the end of the year. This will increase your per pay period contribution upon return from unpaid leave. For example, suppose your annual election Benefits Handbook Date October 1, 2021 2 Benefits Handbook Work Events to the Health Care Flexible Spending Account is $1,200 and you are on an authorized unpaid leave from July 1 through November 1. You will have contributed $600 before you began leave and your contributions will stop while you are on leave. When you return to work, the remaining $600 of your annual election will be spread out over the paychecks you receive in November and December. Any eligible expenses you incur while on unpaid leave will be paid. Dependent Care Flexible Spending Account What happens to my Dependent Care Flexible Spending Account when I am on an authorized unpaid leave of absence? Your before-tax contributions cease while you are on an authorized unpaid leave of absence. If you return to active employment in the same calendar year, your before-tax contributions will resume. Health Savings Account What happens to my Health Savings Account coverage when I am on an authorized unpaid leave of absence? While you are on leave, you may continue to contribute to your Health Savings Account (HSA) if