Index

Eligibility and Enrollment

Pre-Tax Contributions for Medical, Dental and Vision Plan Coverage

Health Care Flexible Spending Account

Dependent Care Flexible Spending Account

Claiming Reimbursement

Tax Implications

Continuation Coverage

Administrative and ERISA Information

ExxonMobil Pre-Tax Spending Plan SPD
Updated Through 2010

About The Pre-Tax Spending Plan

This summary plan description (SPD) is a summary of the ExxonMobil Pre-Tax Spending Plan (the Plan). It does not contain all plan details. In determining specific benefits, the full provisions of the formal plan documents, as they exist now or as they may exist in the future, always govern. Copies of these documents are available for your review.

Applicability to represented employees is governed by collective bargaining agreements and any local bargaining requirements.

Information Sources

When you need information, you may contact:

Claims Administrator — Provides claim payment information and claim forms.

To visit Aetna's Web site: www.aetna.com

Benefits Administration — Provides opportunity for specialized assistance from Customer Service Representatives.

Employees can enroll or change benefits (with a change in status) on the ExxonMobil Me HR Intranet site through Employee Direct Access (EDA). Enrollment forms are also available through ExxonMobil Benefits Administration for those without access to EDA.

ExxonMobil Sponsored Sites — Access to plan-related information for employees and their family members.

• ExxonMobil Me, the Human Resources Intranet Site — Can be accessed at work by current employees.
• ExxonMobil Family, the Human Resources Internet Site — Can be accessed from home at www.exxonmobilfamily.com by everyone.

Introduction

The ExxonMobil Pre-Tax Spending Plan (the Plan) allows you to take advantage of significant tax savings in three ways:

• When you elect coverage under a medical, dental and/or vision plan to which a participating ExxonMobil employer contributes, your required contributions (what you may think of as your premiums) will be on a pre-tax basis, unless you opt out of this feature every year.
• The Health Care Flexible Spending Account allows you to set aside pre-tax money for the reimbursement of out-of-pocket medical, dental or vision expenses for both you and your dependents.
• The Dependent Care Flexible Spending Account allows you to set aside pre-tax money for the reimbursement of day care charges provided for your dependent children under age 13 or for a disabled child or adult who lives with you and depends on you financially. This account does not cover medical or dental expenses.

You may participate in one, two or all three parts of the Plan:

• You are enrolled to pay your contributions for medical, dental and vision plan coverage on a pre-tax basis. If you do not wish to pay your contributions on a pre-tax basis, you must opt out of this feature each year during Annual Enrollment. If you do not opt out each year, your contributions will be made on a pre-tax basis beginning the following plan year.
• Each year, you must elect an annual amount to contribute in order to participate in the Health Care Flexible Spending Account and/or the Dependent Care Flexible Spending Account.

Your participation in the Plan does not reduce any ExxonMobil benefits related to pay (for example, Life Insurance and Savings Plan contributions).

To help you find specific plan information quickly and easily, these helpful tools are included:

• Plan at a Glance, a quick user's guide highlighting plan basics.
• Charts and tables throughout this SPD providing information, examples, highlights of plan provisions, etc.
• References throughout the SPD to places you can get more information, such as ExxonMobil Me.
• An Index to help you locate specific items.

A careful reading of this SPD will help you understand how the Plan works so you can make the best use of the plan provisions.

Plan at a Glance

Enrolling
If you are eligible, you may participate in one, two or all three parts of the Plan. See page 4.

Pre-Tax Contributions You are enrolled to pay your contributions for medical, dental and vision plan coverage on a pre-tax basis. See page 14.

The Health Care Flexible Spending Account
You may set aside pre-tax dollars for unreimbursed, out-of-pocket medical, dental or vision expenses incurred by you and your dependents during the plan year. See page 15.

The Dependent Care Flexible Spending Account
The Dependent Care Flexible Spending Account can help you pay for dependent care expenses with pre-tax dollars if you provide day care for a qualified dependent so you, and your spouse if you are married, can work outside the home. Eligible expenses include charges for day care provided for your dependent children under age 13 or for a disabled child or adult who lives with you and depends on you financially. See page 23.

Getting Reimbursed
You may be reimbursed automatically from the Health Care Flexible Spending Account for claims processed as a participant in the ExxonMobil Medical Plan POS II "A" or "B" option, the ExxonMobil Dental Plan and eligible claims processed by OptumHealth Vision for the ExxonMobil Vision Plan. Otherwise, you must file a claim form and attach documentation of your expenses to be reimbursed from either the Health Care or Dependent Care Flexible Spending accounts. See page 26.

Tax Implications
The Plan provides significant tax savings. Examples show how you save taxes by participating in the Plan. See page 29.

COBRA
You and your dependents who lose eligibility may continue pre-tax coverage for a limited time in certain circumstances. See page 31.

Administrative and ERISA Information
The Plan is subject to rules of the federal government, including the Employee Retirement Income Security Act of 1974, as amended (ERISA). See page 34.

Index
You can use this to locate specific topics described in this SPD. See page 39.