Index

About Pre-Tax Spending

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

Q. What other information do I need to know about the Plan?

A. This section contains technical information about the Plan and identifies its administrator. It also contains a summary of your rights with respect to the Plan and instructions about how you can submit an appeal if your claim for benefits is denied.

The formal name of the Plan is the ExxonMobil Pre-Tax Spending Plan.

Plan Sponsor and Participating Affiliates
The ExxonMobil Pre-Tax Spending Plan is sponsored by:

Exxon Mobil Corporation
5959 Las Colinas Boulevard
Irving, TX 75039-2298

All of Exxon Mobil Corporation's divisions and most of the major U.S. affiliates participate in the ExxonMobil Pre-Tax Spending Plan. A complete list of participating affiliates is available from the Administrator-Benefits upon written request. 

Certain employees covered by collective bargaining agreements as well as employees of Station Operators Inc., dba ExxonMobil CORS do not participate in the plan.

Basic Plan Information

Plan Administrator

The Plan Administrator for the ExxonMobil Pre-Tax Spending Plan is the Administrator-Benefits. The Administrator-Benefits is the Manager-Global Benefits Design, Exxon Mobil Corporation. You may contact the Administrator-Benefits as follows:

Type of Plan
The Health Care Flexible Spending Account component of the ExxonMobil Pre-Tax Spending Plan, a cafeteria plan under IRC Section 125, is a welfare plan under ERISA.

Claims Administrator
The claims administrator provides information about claims payment. The claims administrator is Aetna for HCFSA and DCFSA. 

Claims Fiduciary and Appeals
The claims fiduciary is the person to whom all appeals are filed. The claims fiduciary is Aetna for HCFSA. The Administrator-Benefits is the claims fiduciary for the DCFSA and eligibility. You may contact the claims fiduciary as follows:

HCFSA Appeals:	Voluntary HCFSA, DCFSA and Eligibility Appeals:
Aetna P. O. Box 14586 Lexington, KY 40512-4586	Administrator-Benefits  ExxonMobil Pre-Tax Spending Plan P.O. Box 2283 Houston Texas 77252-2283

Plan Numbers
The ExxonMobil Pre-Tax Spending Plan is identified with government agencies under two numbers: the Employer Identification Number, 13-5409005, and the Plan Number (PN), 601.

Plan Year
The plan year is January 1 through December 31.

Benefit Claims Procedures for HCFSA

Filing a Claim
If you have a question or a problem with an HCFSA benefit, contact Aetna Member Services. You must file a claim in writing to Aetna Member Services. Aetna is responsible for determining and informing you of your entitlement to a benefit and any amounts payable to you.

Aetna will review your claim and respond within a designated response time, usually 30 days after receiving your claim. If Aetna needs additional time (an extension) to decide on your claim because of special circumstances, you will be notified within the claim response period. An additional 15 days is all that is allowed. If an extension is necessary, due to incomplete information, you must provide the additional information within 45 days from the date of receipt of the extension notice.

Denied Claims
If your claim for benefits is denied completely or partially, you, your beneficiary, or designated representative will receive written notice of the decision. The notice will describe:

• The specific reason(s) for the denial; and
• The process for requesting an appeal.

Filing a Mandatory Appeal
If your claim is denied, you, your beneficiary, or your designated representative may appeal the decision to Aetna. Your written appeal should include the reasons why you believe the benefit should be paid and information that supports, or is relevant to, your claim (written comments, documents, records, etc). Your written appeal may also include a request for reasonable access to, and copies of, all documents, records and other information relevant to your claim. You must submit your written appeal within 180 days from the date of the denial notice.

The review will take into account all comments, documents, records and other information submitted relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. Aetna will respond to the appeal within 60 days.

If Aetna needs additional time to decide on your claim because of special circumstances, you will be notified within the claim response period. However, an extension may be requested, but the law stipulates that no additional time must be allowed.

If your appeal is denied, you will receive written notice of the decision. The notice will set forth in plain language:

• The specific reason(s) for the denial and the plan provisions upon which the denial is based.
• A statement that you are entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents, records and other information relevant to the claim.
• A statement of the voluntary appeal procedure and your right to obtain information about such procedure or a description of the voluntary appeal procedure.
• A statement of your right to bring an action under section 502(a) of the Employee Retirement Income Security Act (ERISA).

Statute of Limitations
After you have received the response of the mandatory appeal, you may bring an action under section 502(a) of ERISA. Such action must be filed within one year of the date on which your mandatory appeal was decided.

Filing a Voluntary Appeal
If your mandatory appeal is denied, you may submit a voluntary appeal to the Administrator-Benefits. New information pertinent to the claim is required for the voluntary appeal to be considered. You must submit your voluntary appeal within 30 days of the denial of your mandatory appeal. The statue of limitations or other defense based on timeliness is suspended during the time that a voluntary appeal is pending.

You will be notified in writing within 15 days after your request has been received whether your voluntary appeal has been accepted. If it is determined that there is new relevant information, a decision will be made within 60 days after the Administrator-Benefits receives your request for a voluntary appeal.

No Implied Promises

Nothing in this SPD says or implies that participation in the ExxonMobil Pre-Tax Spending Plan is a guarantee of continued employment with the company.

Future of the Plan

ExxonMobil has the right to change, suspend, withdraw, amend, modify or terminate the Plan or any of its provisions at any time and for any reason. A change also may be made to required contributions and future eligibility for coverage, and may apply to those who retired in the past, as well as those who retire in the future. If any material changes are made in the future, you will be notified. For health plans, certain rules apply regarding what happens when a plan is changed, terminated or merged.

Expenses incurred before the effective date of a plan change or termination will not be affected. Expenses incurred after a plan is terminated will not be covered. If a plan cannot pay all of the incurred claims and plan expenses as of the date the Plan is changed or terminated, ExxonMobil will make sufficient contributions to the Plan to make up the difference.

Your Rights Under ERISA

As a participant in the ExxonMobil Pre-Tax Spending Plan, you have certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that as a plan participant, you shall be entitled to:

Receive Information About Your Plan and Benefits

• Examine, without charge, at the office of the Administrator-Benefits and at other specified locations, such as worksites and union halls, all documents governing the Pre-Tax Spending Plan, including collective bargaining agreements, and a copy of the latest annual report (Form 5500 Series) filed by the Pre-Tax Spending Plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration.
• Obtain, upon written request to the Administrator-Benefits, copies of documents governing the operation of the Pre-Tax Spending Plan, including collective bargaining agreements, and a copy of any annual report (Form 5500 Series) and updated summary plan description. The administrator may require a reasonable charge for the copies.
• Receive a summary of the Pre-Tax Spending Plan's annual report. The Administrator-Benefits is required by law to furnish each participant with a copy of this summary annual report.

Prudent Actions by Pre-Tax Spending Plan Fiduciaries
In addition to creating rights for Pre-Tax Spending Plan participants, ERISA imposes duties upon the "fiduciaries" of the Pre-Tax Spending Plan, who have a duty to operate the Plan prudently and in the interest of you and other Pre-Tax Spending Plan participants and beneficiaries. No one, including your employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a plan benefit or exercising your rights under ERISA.

Enforce Your Rights

• If your claim for a benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules.
• Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of Pre-Tax Spending Plan documents or the latest summary annual report from the Pre-Tax Spending Plan and do not receive them within 30 days, you may file suit in a Federal court. In such a case, the court may require the Administrator-Benefits to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the administrator.

• If you have a claim and an appeal for benefits, which are denied or ignored, in whole or in part, you may file suit in a state or federal court. In addition, if you disagree with the Pre-Tax Spending Plan's decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit in Federal court. If it should happen that Pre-Tax Spending Plan fiduciaries misuse the plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a federal court. Any such lawsuit must be brought within one year of the date on which your appeal was denied. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds your claim is frivolous.

Assistance with Your Questions
If you have any questions about your Pre-Tax Spending Plan, you should contact Aetna Member Services via the telephone number on your ID card, or call Benefits Administration. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Administrator-Benefits, you should contact the nearest office of the Employee Benefits Security Administration, U.S. Department of Labor, listed in your telephone directory or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue N.W., Washington, D.C. 20210. You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration.