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REV:01-20-23 MI <br />HEALTH FLEXIBLE SPENDING ARRANGEMENT (“HEALTH FSA”) AND DEPENDENT <br />CARE FLEXIBLE SPENDING ARRANGEMENT (“DAY CARE FSA”) SCHEDULE <br />BENEFIT PLAN SERVICE SCHEDULE(S) AND FEES <br />This Schedule is incorporated into and made a part of the Agreement. The responsibilities of the <br />Parties set forth in this Schedule are in addition to any responsibilities set forth in the Agreement. If <br />there is a conflict between this Schedule and any other part of the Agreement with respect to the <br />subject matter of this Schedule, the Schedule will control. In all other conflicts, the Agreement <br />controls. Capitalized terms not otherwise defined herein are defined as set forth in the Agreement. <br />As part of the Services, Employer has asked Navia to assist it with Flexible Spending Arrangement <br />(“FSA”) administration as more particularly described in this Schedule below. <br />1. RESPONSIBILITIES OF NAVIA <br />1.1. IMPLEMENTATION <br />Navia shall implement the Plan subject to the Plan Application and the direction and <br />approval of Employer. <br />1.2. PLAN PROCESSING AND ADMINISTRATION Navia shall: <br />1.2.1. Provide claim reimbursements by check or direct deposit. Such claim <br />reimbursements will be issued within two (2) Business Days after the later of: <br />(1) the scheduled processing date; (2) the date Employer reconciles the <br />Eligibility and Payroll Deduction Report (“EDR”) or submits an approved <br />payroll report; or (3) the receipt of funds as required in the funding section. <br />1.2.2. Provide notification of online availability of the EDR, Disbursement, and <br />Year-to-Date report. <br />1.2.3. Provide annual year-end report within ninety (90) days after the claims Run- <br />Out Period has expired. <br />1.2.4. Perform claims adjudication, including verification of date, service, and cost <br />of service. <br />1.3. PLAN DESIGN OPTIONS <br />1.3.1. If Employer provides for the Grace Period under IRS Notice 2005-42 (the <br />“Grace Period”) Navia shall process claims against the prior Plan Year for <br />services incurred through the 15th day of the third month following the end of <br />the Plan Year. If applicable, apply any residual balance of Grace Period <br />claims against the current Plan Year benefit. <br />1.3.2. If Employer provides for Carryover Administration under IRS Notice 2013-71 <br />(the “Carryover”) Navia shall: <br />1.3.2.1. Carry over the lesser of the balance in the Health FSA as of the <br />Carryover Date or the maximum carryover amount set by the Plan, <br />from the previous year into the immediately following Health FSA <br />Plan Year. The “Carryover Date” shall mean the date on or about the <br />25th day after the last day of the Plan Year. The “Balance” shall <br />ATTY/AGR.2023.010/Navia Benefit Solutions (Navia Services (Dental HRA) 2023) (Page 22 of 42)