Your contributions to the Health Care Spending Account end at the end of the month in which your work status changes and you are then scheduled to work fewer than 20 hours per week.

In this case, you may continue to make contributions to the Health Care Spending Account on an after-tax basis under the Consolidated Omnibus Budget Reconciliation Action of 1985 as amended (COBRA). (Please see the "Plan Administration" section of this Guide for more information on COBRA continuation coverage.)

Your contributions to the Child/Elder Care and Transportation Spending Accounts end on the date your work status changes and you are then scheduled to work fewer than 20 hours per week.

If you are on disability leave, long-term disability (LTD), or an unpaid leave of absence, your participation in the Spending Accounts is affected as follows:

Health Care Spending Account. For the approved period of your paid disability leave, you'll remain eligible to participate in this account. JPMorgan Chase will deduct any required contributions from the pay you receive during this period on a before-tax basis. If you are on an unpaid disability or leave of absence or begin receiving benefits under the JPMorgan Chase LTD Plan, you may continue to make contributions to the Health Care Spending Account on an after-tax basis.

Child/Elder Care Spending Account. For the approved period of your paid disability leave, JPMorgan Chase will deduct any required contributions from the pay you receive during this period on a before-tax basis. If you are on an unpaid disability leave of absence, you may continue to make contributions on an after-tax basis. If you are on an unpaid leave of absence (not due to disability), or if you begin receiving benefits under the JPMorgan Chase LTD Plan, you may not make contributions. You may use your account balance only for eligible expenses incurred prior to the date of your approval to receive LTD benefits, (or the date your unpaid leave commences) and filed by April 30 of the following year.

Transportation Spending Account. If you go on disability leave, long-term disability, or on an unpaid leave of absence, you must disenroll and any unused credits in your account(s) at the time of your status change will be forfeited. Expenses incurred after your leave commences will not be eligible for reimbursement or payment from your account. If you wish to continue participation after you return to active service, you must re-enroll. However if you participated in the "Pay Me Back" option, you have 180 days following the end of any particular benefit month you participated in the program to file claims for reimbursement from your "Pay Me Back" account.

Health Care Spending Account. If you return to work in the same plan year in which your leave began, deductions of required before-tax contributions from your pay will automatically continue. If you return to work from a paid disability leave in a different plan year than the one in which your leave began, deductions of required before-tax contributions from your pay will automatically continue. If you return from an unpaid disability leave or unpaid leave of absence in a different plan year than the one in which your leave began, or if you return to work from a leave in which you were receiving benefits under the JPMorgan Chase Long-Term Disability Plan, you may enroll in the Health Care Spending Account when you return from leave.

Child/Elder Care Spending Account. If you return to work from a disability leave in the same plan year in which your disability leave began, deductions of required before-tax contributions from your pay will automatically continue. If you return to work from a paid or unpaid disability leave or other leave of absence in a different plan year than the one in which your leave began, or if you return to work from a leave in which you were receiving benefits under the JPMorgan Chase Long-Term Disability Plan, you may enroll in the Child/Elder Care Spending Account when you return from your leave.

Transportation Spending Account. If you return to work from a disability leave, you may enroll in this account when you return to work. The effective date of your participation depends on the date of your enrollment. Please see "When Participation Begins" for more information.

If your employment with JPMorgan Chase terminates, your participation in the Spending Accounts is affected as follows:

If you receive severance under the terms of the Severance Pay Plan, you will continue to make any Health Care Spending Account contributions on a before-tax basis before federal and, in most cases, state and local income taxes are withheld through the end of your severance period. Your contributions will be deducted from your severance payments. After the end of the month for which your severance period ends, you may be eligible to continue to participate in the Health Care Spending Account under COBRA on an after-tax basis for the remainder of the plan year in which your severance period ends.

You may not continue to make contributions to the Child/Elder Care Spending Account after your termination or severance effective date. For more information, please visit the Benefits Web Center via My Rewards @ Work or contact the Benefits Call Center.

You may not continue to make contributions to the Transportation Spending Accounts after your termination or severance effective date. For more information, please visit the Transportation Spending Accounts Web Center via My Rewards @ Work or via the Internet at www.wageworks.com. Or, you can contact the Transportation Spending Accounts Call Center.

The Transportation Spending Accounts, under Section 132 of the Internal Revenue regulations, allow qualified transportation expenses to be excluded from an employee's gross income. Under these regulations, before-tax contributions are non-refundable to the employee under any circumstances including termination of employment or retirement.