"Cafeteria" Section 125 Medical Expense Plan 380 "Cafeteria" Section 125 Medical Expense Plan Wilkinson/Ace provides a "Cafeteria" Section 125 Medical Expense Reimbursement Plan that allows employees to have pre-tax dollars deducted from their salaries to pay for eligible out-of-pocket medical expenses. The pre-tax contributions made to the "Cafeteria" Plan can be used to pay for predictable non-reimbursed health care expenses during the plan year. Through the "Cafeteria" Plan, you can reduce your taxable income without reducing your real income, so that you can keep more of the money you earn. Employees in the following employment classifications are eligible to participate in the "Cafeteria" Plan: * Regular full-time employees Participation in the "Cafeteria" Plan is optional and determined on an annual basis for the plan year. You must enroll for each plan year. You determine how much to contribute to the account, up to a specified maximum, based on anticipated expenses during the plan year. Contributions are directed to the account through salary reduction on a pre-tax basis. This tax-free money is then available to you for reimbursement of out-of-pocket expenses. Since the amounts that remain in the account at the end of the plan year are forfeited, you should take care not to over-fund your account. Details of the "Cafeteria" Plan are described in the Summary Plan Description (SPD). Contact the Human Resources Department for more information on the "Cafeteria" Plan and to obtain enrollment and reimbursement forms and worksheets with examples of reimbursable and non-reimbursable expenses Policy No. 380