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<h1><img width="150" height="57" id="Picture_x0020_1" src="cid:image002.png@01D71437.722EB760"></h1>
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<span style="font-family:"Arial",sans-serif">March 8, 2021<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:normal"><span style="font-family:"Arial",sans-serif">To: Business Officers, HRLG, HROG, DBRs<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;line-height:normal"><span style="font-family:"Arial",sans-serif">From: HR Benefits Office
<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">Re: New Pandemic Relief for Flexible Spending Arrangement (FSA) Participants<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">In response to the COVID-19 pandemic, provisions were included in the Consolidated Appropriations Act (CAA) of 2021, signed into law on December 27, 2020, to provide relief to Flexible
Spending Arrangement (FSA) participants. On February 18, 2021, the IRS issued guidance pertaining to the FSA provisions of the CAA. These documents provide for employers, at their discretion, to expand employees’ opportunities to make changes to their Health
and Dependent Care (DepCare) FSAs, and allow flexibility in the use of funds contributed in 2020.
<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">UC has chosen to adopt the provisions outlined below to support employees who were unable to obtain eligible services during the pandemic and whose unclaimed contributions may have
been subject to forfeiture absent this relief.<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Following are the temporary changes to the FSA rules.<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<b><span style="font-size:12.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">Health FSA<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<i><span style="font-family:"Arial",sans-serif;color:#002060">Carry-over of Full Remaining Balance<o:p></o:p></span></i></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The full remaining balance of unused Health FSA funds in a participants’ account will be carried over from the
<b><span style="color:#002060">2020</span></b> plan year to the <b><span style="color:#002060">2021</span></b> plan year (not limited to $550 as announced last year). This may include amounts carried forward from the 2019 plan year that went unused in 2020.
Funds carried forward from 2020 to 2021 will be available in participants’ accounts by mid-May 2021.
<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The full remaining balance of unused Health FSA funds in a participants’ account will be carried over from the
<b><span style="color:#002060">2021</span></b> plan year to the <b><span style="color:#002060">2022</span></b> plan year. This may include amounts from the 2020 plan year that went unused in 2021. Funds carried forward from 2021 to 2022 will be available in
participants’ accounts in early January 2022. <o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The carry-over from plan year
<b><span style="color:#002060">2022</span></b> to plan year <b><span style="color:#002060">2023</span></b> will be limited to $550.<o:p></o:p></span></p>
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<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">2020 plan example</span></b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">:
Member Becky is enrolled in the 2020 Health FSA for $2,700. At the end of the 2020 plan year run-out period, Becky has spent $900, leaving her with an available balance of $1,800. The full $1,800 balance will be carried over into the 2021 plan year.
<o:p></o:p></span></p>
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</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">2021 plan example</span></b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">:
Member Roberto is enrolled in the 2021 Health FSA for $2,700. At the end of the 2021 plan year run-out period, Roberto has spent $900, leaving him with an available balance of $1,800. The full $1,800 balance will be carried over into the 2022 plan year.
<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The amount carried forward does not decrease the maximum annual contribution. However, the IRS guidance did not address the impact to taxable income if a participant contributes
the maximum amount in a plan year and has funds carried over into that year. The amount above the maximum annual contribution might be considered taxable income. We will share any future guidance on this issue. Plan participants are advised to consult a tax
professional. <o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<i><span style="font-family:"Arial",sans-serif;color:#002060">Interaction of Health FSA and Health Savings Account (HSA)<o:p></o:p></span></i></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.9pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Individuals may not contribute to an HSA during a month in which they participate in the Health FSA. In addition, if an individual has carry-forward FSA funds from the prior year,
they cannot participate in an HSA. <o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Employees no longer enrolled in Health FSA may opt out of the carryover – that is, forfeit remaining funds – in order to preserve their HSA eligibility.
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">An individual who revokes participation in the Health FSA under these relief provisions may contribute to an HSA starting the month after their FSA participation ceases (note that
an individual must have a PIE to change health plans mid-year).<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">See below for an additional change that applies to Health FSA – allowance for mid-year election changes in absence of a qualifying life event.
<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<b><span style="font-size:12.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">Dependent Care FSA<o:p></o:p></span></b></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<i><span style="font-family:"Arial",sans-serif;color:#002060">Grace Period Extension<o:p></o:p></span></i></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The grace period for the
<b><span style="color:#002060">2020</span></b> DepCare plan year is extended to 12 months after the end of the 2020 plan year. The grace period for 2020 will end December 31, 2021. The run-out period will extend to January 31, 2022. Therefore, funds contributed
in plan year 2020 can be used for reimbursement of claims incurred in calendar years 2020 and 2021, and claims must be submitted by January 31, 2022.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Similarly, the grace period for the
<b><span style="color:#002060">2021</span></b> DepCare plan year is extended to12 months after the end of the 2021 plan year. The grace period for 2021 will end December 31, 2022. The run-out period will extend to January 31, 2023. Therefore, funds contributed
in plan year 2021 can be used for reimbursement of claims incurred in calendar years 2021 and 2022 and claims must be submitted by January 31, 2023.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l4 level1 lfo31">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">2020 plan example</span></b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">:
Member Wanda is enrolled in the 2020 Dependent Care FSA for $5,000. At the end of the 2020 plan year run-out, Wanda has an available balance of $1,500. Wanda can continue to incur expenses through December 31, 2021 and can file claims (incurred January 1,
2020 – December 31, 2021) until January 31, 2022.<o:p></o:p></span></p>
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<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">2021 plan example</span></b><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">:
Member Jun is enrolled in the 2021 Dependent Care FSA for $5,000. At the end of the 2021 plan year run-out, Jun has an available balance of $1,500. Jun can continue to incur expenses through December 31, 2022 and can file claims (incurred January 1, 2021 –
December 31, 2022) until January 31, 2023.<o:p></o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<i><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">Increase in Maximum Age of Eligible Dependents<o:p></o:p></span></i></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The maximum age for eligible dependents under DepCare is temporarily increased to those under 14 years of age. In order to qualify for this relief, an employee must have been enrolled
in DepCare in 2020 and have a dependent child who turns 13 during 2020 or 2021. Claims for eligible dependents under the temporarily increased maximum age will be allowed for plan year 2020 and plan year 2021,
<i><span style="color:#002060">but limited to the unused amounts from 2020</span></i>. This means that claims incurred in 2020 and 2021 for children 13 years old and younger may be reimbursed from funds contributed in 2020. Funds contributed in 2021 may only
be used to reimburse claims for children 12 years old and younger.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<b><span style="font-size:12.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">Both Health FSA and DepCare<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<i><span style="font-family:"Arial",sans-serif;color:#002060">Mid-Year Election Changes without a Qualifying Life Event<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Beginning March 15, 2021, eligible employees will be allowed to modify their plan year 2021 elections prospectively for Health FSA and DepCare plans, as follows:<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:43.95pt;margin-bottom:.0001pt;mso-add-space:auto;text-indent:-43.95pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l33 level1 lfo32">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Cancel their 2021 participation
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:43.95pt;margin-bottom:.0001pt;mso-add-space:auto;text-indent:-43.95pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l33 level1 lfo32">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Make a new election for 2021<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:43.95pt;margin-bottom:.0001pt;mso-add-space:auto;text-indent:-43.95pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l33 level1 lfo32">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Change their 2021 election
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:7.95pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:7.9pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The following applies to all election changes:<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Individuals may make no more than two election changes per FSA plan during the 2021 plan
year. That is, an employee may make two changes to their Health FSA and two changes to their DepCare election this calendar year. If an exception to this limit is requested due to extenuating circumstances, appeals may be submitted (using the
</span><a href="https://ucnet.universityofcalifornia.edu/tools-and-services/administrators/group-insurance-appeals-process.html"><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">standard process</span></a><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">)
and will be evaluated on a case-by-case basis.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">If an employee elects to decrease the annual election amount, the new election amount cannot
be lower than the amounts deducted year-to-date. Should this occur, the plan administrator will note it on an error report to UCPath, who will contact the employee.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">A decrease in the annual election amount also cannot be lower than the amount already reimbursed
for claims in 2021. Should this occur, the plan administrator will note it on an error report to UCPath, who will contact the employee.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">IRS rules continue to prohibit refunds of employee contributions.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Note that if an employee cancels their FSA participation, they may not file claims for
services incurred after the cancellation. Employees wishing to stop their contributions for the remainder of the year but who wish to continue to incur eligible expenses should reduce their annual election to the amount already contributed.
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Changes are prospective and go into effect on the first day of following month, taking
payroll deadlines into account.<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The employee has 31 days from the opening date of the event to make changes. The event
will close automatically once changes are submitted, or if no action is taken for 31 days. If the employee takes no action, the event can be re-opened during the extended election period.
<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:43.9pt;text-align:justify;text-indent:-43.9pt;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l30 level1 lfo33">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Changes must be made in the UCPath system no later than October 29, 2021 in order to apply
to the 2021 plan year.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<b><span style="font-size:12.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">Implementation of the Relief Provisions<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">In order the make the changes described above to the carry-over and grace period rules, the current and former FSA administrators, Wex (formerly Discovery Benefits) and WageWorks,
will need to impose a 30-day claims processing “blackout” period in which they cannot process claims or issue reimbursements to participants. This blackout period will begin April 16, 2021 and extend no later than the end of May 2021.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">During the blackout period, Wex and WageWorks will accept and hold claims until processing resumes.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The customer service teams at both companies will continue to serve participants as usual, and will be able to look up information in their systems to assist participants with inquiries.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<b><span style="font-size:12.0pt;line-height:110%;font-family:"Arial",sans-serif;color:#002060">How Eligible Individuals Will Make Plan Changes to FSA Elections<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Eligible individuals may request changes to their FSA elections beginning March 15, 2021. Changes may be made until October 29, 2021.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The employee will need to contact the UCPath Center to request an event be opened. Here are the steps the employee will need to follow to ensure the inquiry is routed to the correct
team:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom:3.0pt;text-indent:-.5in;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l6 level1 lfo34">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Log in to
</span><a href="https://ucpath.universityofcalifornia.edu/"><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">UCPath online</span></a><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom:3.0pt;text-indent:-.5in;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l6 level1 lfo34">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">From the home page, select
<i><span style="color:#002060">Ask UCPath Center</span></i><o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom:3.0pt;text-indent:-.5in;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l6 level1 lfo34">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">On the menu bar, select
<i><span style="color:#002060">My Inquiries</span></i><span style="color:#002060">
</span>or <i><span style="color:#002060">Submit an Inquiry</span></i><o:p></o:p></span></p>
<p class="MsoListParagraph" style="margin-bottom:3.0pt;text-indent:-.5in;mso-text-indent-alt:-.25in;line-height:110%;mso-list:l6 level1 lfo34">
<![if !supportLists]><span style="font-size:12.0pt;line-height:110%;font-family:Symbol;color:#002060"><span style="mso-list:Ignore"><span style="font:7.0pt "Times New Roman"">
</span>·<span style="font:7.0pt "Times New Roman""> </span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">From the inquiry page select:<o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:52.95pt;text-indent:-.25in;line-height:110%;mso-list:l6 level2 lfo34">
<![if !supportLists]><span style="font-size:10.0pt;line-height:110%;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Topic =
<i><span style="color:#002060">Benefits</span></i><o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:52.95pt;text-indent:-.25in;line-height:110%;mso-list:l6 level2 lfo34">
<![if !supportLists]><span style="font-size:10.0pt;line-height:110%;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Category =
<i><span style="color:#002060">Benefits Election Inquiry</span></i><o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:52.95pt;text-indent:-.25in;line-height:110%;mso-list:l6 level2 lfo34">
<![if !supportLists]><span style="font-size:10.0pt;line-height:110%;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">For Subject, type in
<i><span style="color:#002060">Request COVID-19 FSA Event</span></i><o:p></o:p></span></p>
<p class="MsoListParagraph" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:3.0pt;margin-left:52.95pt;text-indent:-.25in;line-height:110%;mso-list:l6 level2 lfo34">
<![if !supportLists]><span style="font-size:10.0pt;line-height:110%;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">For Description, type in
<i><span style="color:#002060">Change election for Health FSA and/or DepCare FSA</span></i><span style="color:#002060">
</span>(as applicable)<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The employee will receive an email notifying them when the event has been opened and they can log in to UCPath to make their desired changes. After making changes, the employee will
receive a confirmation statement of their enrollments. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">Once the event is opened, the employee will have 31 days to log into the UCPath portal and make their desired changes. The event will close automatically after 31 days if no action
is taken. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The effective date of the elections will be the following month after the event was created. For example, for a monthly-paid employee, if an election is changed on March 16, the
change is effective April 1 and the new deduction will appear on the April 30 paycheck.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-size:10.0pt;line-height:110%;font-family:"Arial",sans-serif">The UCOP Health & Welfare Benefits team will contact all employees who have submitted appeals relating to FSA outstanding balances.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</div>
</body>
</html>