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(i) If a Participant fails to submit a claim within the 90 day period <br />immediately following the end of the Plan Year, those claims shall not be <br />considered for reimbursement by the Administrator. <br />ARTICLE Vlll <br />BENEFITS AND RIGHTS <br />8.1 CLAIM FOR BENEFITS <br />(a) Any claim for Benefits underwritten by Insurance or Administrative <br />Services Contracts shall be made to the City. If the City denies any claim, the <br />Participant or beneficiary shall follow the City's claims review procedure. Any <br />other claim for Benefits shall be made to the Administrator. If the Administrator <br />denies a claim, the Administrator may provide notice to the Participant or <br />beneficiary, in writing, within 90 days after the claim is filed unless special <br />circumstances require an extension of time for processing the claim. If the <br />Administrator does not notify the Participant of the denial of the claim within the <br />90 day period specified above, then the claim shall be deemed denied. The <br />notice of a denial of a claim shall be written in a manner calculated to be <br />understood by the claimant and shall set forth: <br />(1) specific references to the pertinent Plan provisions on which the <br />denial is based; <br />(2) a description of any additional material or information necessary <br />for the claimant to perfect the claim and an explanation as to why such <br />information is necessary; and <br />(3) an explanation of the Plan's claim procedure. <br />(b) Within 60 days after receipt of the above material, the claimant <br />shall have a reasonable opportunity to appeal the claim denial to the <br />Administrator for a full and fair review. The claimant or his duly authorized <br />representative may: <br />(1) request a review upon written notice to the Administrator; <br />(2) review pertinent documents; and <br />(3) submit issues and comments in writing. <br />(c) A decision on the review by the Administrator will be made not <br />later than 60 days after receipt of a request for review, unless special <br />circumstances require an extension of time for processing (such as the need to <br />hold a hearing), in which event a decision should be rendered as soon as <br />possible, but in no event later than 120 days after such receipt. The decision of <br />the Administrator shall be written and shall include specific reasons for the <br />decision, written in a manner calculated to be understood by the claimant, with <br />specific references to the pertinent Plan provisions on which the decision is <br />based. <br />(d) Any balance remaining in the Participant's Dependent Care <br />Assistance Program or Health Care Reimbursement Plan as of the end of each <br />Plan Year shall be forfeited and deposited in the benefit plan surplus of the City <br />20 <br />