Index

About Pre-Tax Spending

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

Eligibility and Enrollment

Q. Who is eligible to enroll in the ExxonMobil Pre-Tax Spending Plan?
A. Most U.S. dollar-paid employees of Exxon Mobil Corporation and participating affiliates are eligible to participate in the Plan.

Eligibility

Full-time employees not hired on a temporary basis (also called "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 (Enhanced Non-Regular) Employee under his or her employer's employment policies relating to flexible work arrangements.

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.

Enrollment

If you meet the eligibility requirements, you may participate in one, two or all three parts of the Plan:

• Participants in the Medical, Dental and Vision Plans are enrolled to pay their monthly contributions on a pre-tax basis through the Plan, unless they opt out of this tax-savings feature every year during each annual enrollment period.
• To participate in the Health Care Flexible Spending Account (HCFSA), you must enroll each year during the annual enrollment period. If you have a status change during the year, you may enroll or change your contribution within 31 days following the change in status.

• To participate in the Dependent Care Flexible Spending Account (DCFSA), you must enroll each year during the annual enrollment period. If you have a status change during the year, you may enroll or change your contribution within 31 days following the change in status.

Change in Status

A change in status allows you to enroll or change your elections during the plan year. The following chart lists the different status changes and explains what changes you may make to your HCFSA or your DCFSA as a result. Changes in your elections must be consistent with the changes in status and the selected coverage. For example, the birth of a child allows you to increase your election but not to decrease it.

In addition to the changes in the previous table, except those limited to the DCFSA, you may change your election to pay all medical, dental and vision contributions on an after-tax basis if any of the following events occur:

• Significant increase in coverage charges.
• Significant increase in healthcare deductible, co-pay or out-of-pocket limits.
• Addition or improvement of medical or dental plan option.
• Loss of medical or dental option.
• Change or loss of coverage under another employer's medical or dental plan.

However, these events do not permit you to make changes to your flexible spending accounts (Health Care FSA or Dependent Care FSA).

Annual Enrollment
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. Be sure to budget carefully because the Internal Revenue Service has strict rules that apply to spending accounts. Any amounts in the HCFSA and/or DCFSA at the end of the plan year that are not used to reimburse eligible expenses must be forfeited.

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.

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 31 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 when you submit a Medical, Dental and Vision Authorization Form. Your EDA election or form must be received by Benefits Administration within 31 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 the change in status or the actual date of the event.
  • You are not allowed to make changes after the 31-day period until the next annual enrollment period or until another change in status.

• HCFSA and/or the DCFSA election.
  • As stated in the chart on page 5, 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. Be sure to budget carefully because any unused amounts in the HCFSA and/or DCFSA must be forfeited.
  • Make your election using Employee Direct Access (EDA) or submit your Flexible Spending Account — Enrollment/Change Form. Your EDA election or form must be received by Benefits Administration within 31 days following the change in status. Generally, your adjusted spending account election is effective the first of the month following your election or the actual date of the event. If you decrease your election, you may only file claims for eligible expenses totaling the new lower amount. 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 31 days of the change in status, you may not make a new pre-tax spending account election or change your current pre-tax election until you have another change in status or until the next annual enrollment period.

The plan year is the calendar year, January 1 through December 31.

You can make changes to your elections by connecting to EDA located on the ExxonMobil Me HR Intranet site.

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 the actual date of the event for births, adoptions, legal guardianships, marriages, and your employment. With regard to all other events, your election is effective the first of the month following the event, but if the event occurs on the first day of the month, your election is effective that day. Annual elections cannot be decreased to less than the amount already contributed at the time the election is received.

Leaves of Absence

You may continue to participate in the Plan while on a paid or unpaid leave of absence. During a paid leave, you continue your monthly contributions to the Plan, file claims and receive reimbursement for eligible expenses, subject to claim filing deadlines.

If you choose to continue participating during an unpaid leave, you may continue to file claims and receive reimbursements for eligible expenses. Your contributions may 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, expenses you incur during the period of revocation will not be reimbursable from the Plan. Upon return from leave, you may re-enroll in the Plan for the remainder of the year and be reimbursed for expenses incurred after your re-enrollment effective date by contacting Benefits Administration.

Participation When Employment Ends

When you leave ExxonMobil, your coverage under the Plan will end on your termination or retirement date. Since your participation in the Plan ends with termination or retirement, reimbursement from the HCFSA for expenses you incur after you leave is not permitted unless you are offered and elect COBRA coverage for the Health Care Flexible Spending Account described below. 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 Health Care Flexible Spending Account 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 Health Care Flexible Spending Account 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 on page 26 for more information.