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SUMMARY OF MATERIAL MODIFICATIONS <br />for the <br />City of Santa Ana Flexible Spending Plan <br />I <br />INTRODUCTION <br />This is a Summary of Material Modifications regarding the City of Santa Ana Flexible <br />Spending Plan ("Plan"), This is merely a summary of the most important changes to the Plan <br />and information contained in the Summary Plan Description ("SPD") previously provided to you. <br />It supplements and amends that SPD so you should retain a copy of this document with your <br />copy of the SPD. If you have any questions, contact the Administrator. If there is any <br />discrepancy between the terms of the Plan, as modified, and this Summary of Material <br />Modifications, the provisions of the Plan will control. <br />11 <br />SUMMARY OF CHANGES <br />Medical expenses: <br />Effective January 1, 2011, you may not request reimbursement of "over-the-counter" drugs <br />unless the drug is insulin or the drug is prescribed for you for treatment of a medical condition. <br />You cannot use debit and/or credit cards to purchase "over-the-counter" drugs, even with a <br />prescription. <br />Definition of "child": <br />Effective January 1, 2011 you may be reimbursed for insurance coverage (or medical expenses] <br />for any child until the end of the calendar year in which the child reaches age 26. A child is a <br />natural child, stepchild, foster child, adopted child, or a child placed with you for adoption. If a <br />child gains or regains eligibility due to these new rules, that qualifies as a change in status to <br />change coverage. <br />Page 1 of I l0/10 <br />