Performing all the duties that pertain to your work on a regular basis at the place where they're normally performed or where they're required to be performed by JPMorgan Chase. A person who works at home must be able to report to a place of employment outside the home.

You must be actively-at-work on the date designated by The Hartford for either your new coverage or your newly approved increase in your coverage to take effect. The Hartford may have additional actively-at-work requirements that are specific to their plan.

Contributions that are taken from your pay before federal (and, in most cases, state and local) taxes are withheld. Before-tax dollars are also generally taken from your pay before Social Security taxes are withheld. This lowers your taxable income and your income tax liability. This reduction to taxable income will not affect any other pay-related benefits, such as basic life insurance, long-term disability insurance, and your Retirement Plan benefits. So, your other benefits will continue to be based on your full, unreduced benefits pay.

Keep in mind that before-tax contributions do not count as earnings for Social Security purposes. Therefore, your future Social Security benefit could be slightly reduced if your total earnings for the year are less than the Social Security wage base ($102,000 for 2008). However, this reduction is nominal and may be outweighed by the immediate tax savings resulting from using before-tax dollars to pay for your benefits.

Please Note: Generally, any long-term disability benefits that you later receive will be subject to income tax withholding.

A reduction for any benefits that could be paid by other disability programs (for example, Social Security or workers' compensation). As a result, your disability benefits paid by other disability programs and the LTD Plan combined, equal the replacement percentage of the LTD Plan option you chose (up to the maximum monthly benefit for that option).

Generally, your annual base salary plus applicable job differential pay (e.g., shift pay). It does not include any annual bonuses, overtime, special recognition, or other incentive awards you might receive. In certain situations, your benefits pay may include other cash earnings (e.g., commissions, draws, and overrides) paid under certain non-annual incentive plans that provide compensation in lieu of base salary.

For the 50% and 60% LTD options, your benefits pay is updated as changes occur throughout the year. Under the 60% of Benefits Pay Plus Bonus option, your two-year average annual discretionary cash pay (including annual bonus), paid or deferred, if eligible, remains fixed throughout the year for purposes of the LTD Plan. However, any adjustments in your benefits pay will be made throughout the year, as noted above. The plan recognizes benefits pay up to a total of $700,000.

Please Note: Separate definitions other than what is described here may apply to employees in certain sales positions who are paid on a draw-and-commission basis. If this situation applies to you, you will be notified.

The average annual cash bonus payment received in the two years prior to the year of coverage, including any deferred amounts. For example, the bonus coverage amount in 2008 would be the average annual cash bonus received in 2006 and 2007, subject to certain plan limits.

The plan recognizes benefits pay and bonus up to a total of $700,000. For purposes of defining benefits pay for this Benefits Pay Plus Bonus option, only a change in benefits pay during the year would result in a change in coverage and cost. Your two-year average bonus amount remains fixed throughout the year.

The company, or its affiliate, that provides certain claims administration services for the Long-Term Disability (LTD) Plan. The Hartford Life and Accident Insurance Company is the claims administrator for the LTD Plan.

JPMorgan Chase is not involved in deciding appeals for any benefit claim denied under the LTD Plan. All fiduciary responsibility and decisions regarding a claim for a denied benefit under the plan rest solely with the claims administrator.

Determination by The Hartford Life and Accident Insurance Company, the insurance carrier and claims administrator for the LTD Plan, that during the elimination period, you are prevented from performing one or more of the essential duties of your occupation, and as a result, your current monthly earnings are less than 80% of your indexed pre-disability earnings. After 30 months of disability (the 182-day elimination period plus 24 months of LTD Plan benefits), you're eligible for continued LTD Plan benefits if The Hartford determines that, because of an occupational or non-occupational illness or injury, you are prevented from performing one or more of the essential duties on your own or any other occupation for which you're reasonably suited by training, education, and experience.

If your benefits pay is more than or equal to $200,000, you may qualify for benefits under the LTD Plan (under the coverage option you choose) if you're unable to perform one or more of the essential duties of your own occupation for the maximum payable duration of the disability. (Your premium will be higher in this case.) If you elect coverage under this option and your benefits pay drops to less than $200,000 but is greater than or equal to $160,000, you will be allowed to continue in this option.

Your long-term disability benefits may continue until you are determined not to be disabled, reach the maximum time period for benefits, or die.

A period of 182 days before benefits are paid, in which you're prevented from performing the essential duties of the occupation because of an occupational or non-occupational injury or illness. Days that you work during this time do not count toward satisfying the elimination period.

A duty that is substantial, fundamental or inherent to, and not incidental to your occupation or any occupation, and cannot be reasonably omitted or changed.

Information that must be provided to The Hartford, the claims administrator, before you can be approved for certain levels of coverage under the Long-Term Disability Plan. Evidence of insurability also applies if you apply for LTD benefits after you are first eligible. Please see "When Coverage Begins" for more information.

An accredited facility licensed to provide care and treatment for the condition causing the covered person's disability.

Your monthly pre-disability earnings adjusted on the first of January or following the date of disability by the lesser of 10% or the current annual percentage increase in the Consumer Price Index (CPI). Your indexed monthly earnings may increase or remain the same, but they will never decrease.

Mental, nervous, or emotional disease or disorders of any type. Conditions that are found to be organic in nature are not considered mental illness.

Long-term disability benefits are reduced by certain "Other Income Benefits." These may include other income you may be eligible to receive as a result of the same disability for which the plan benefit is payable or income associated with employment in the same or different occupations. Please see "Offsets for Disability Benefits from Other Sources" for examples.

A condition resulting from an illness or injury for which the covered person was diagnosed, received treatment, took prescribed drugs, or received a consultation, care, or services within six months before the effective date of coverage, and the resulting disability begins within the first 12 consecutive months after LTD coverage began or increased.

Consultation, care, or services provided by a licensed physician or health care provider, including diagnostic measures and taking prescribed drugs or medications.