ICMARC Associate Handbook August 2016

Applicable Law When applicable state and federal law differ, the provisions that are most favorable to associates will be applied. You will be informed of any legal requirements of your specific jurisdiction at the time a Request for Leave form is received. Effect on Benefits In order to maintain coverage during the leave, all shared premium contributions for benefit programs must continue to be made in a timely fashion. HEALTH CARE CONTINUATION Your benefit coverage under the ICMA‑RC medical, dental and vision plans remains in effect for the period of leave entitlement, as does coverage under the ICMA‑RC life, AD&D, STD and LTD insurance plans. If you have elected shared premium contributions, you are required to continue payments on a biweekly basis either through payroll deduction or with a separate check if the leave is without pay. If you do not return to work from FMLA leave, you may be responsible for the reimbursement of premiums paid by ICMA‑RC. RETIREMENT PLAN BENEFITS As long as you continue to receive a paycheck, you remain eligible to receive any employer contribution to the 401(k) retirement savings plan that might be in effect during that period. The employer contribution will be prorated. If you are on leave-without-pay status, contributions will be suspended until you return to a paid status. HEALTH AND DEPENDENT CARE REIMBURSEMENT ACCOUNTS Deductions for reimbursement accounts continue during paid leave. A change in family status may apply as a result of the leave. ICMA‑RC encourages you to talk to a qualified tax or financial advisor to discuss how the reimbursement accounts may affect your tax situation. PARENTAL LEAVE POLICY Under the D.C. Parental Leave Act, ICMA‑RC allows a “parent” 24 hours of leave during any 12-month period to attend or participate in school- related events of his or her child. Associates are not entitled to be paid for parental leave unless they choose to use vacation or personal leave. ICMA‑RC defines a “parent” as the following: P P The natural or adoptive mother or father of a child P P A person who has legal custody of a child P P A person who acts as a guardian of a child regardless of whether he or she has been legally appointed as such P P An aunt, uncle or grandparent of a child P P A person who is married to one of the individuals listed above LEAVE ACCRUAL As long as you remain in a paid leave status, leave will continue to accrue.

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