Qualifying Individuals

Marital Status and Your DCSA Contribution

Paying for Your Expenses Out of Pocket

Reimbursements

Effect on Other Citi Benefits

Effect of DCSA Participation on Social Security

Using DCSA after Your Termination of Employment

DCSA Subsidy

Filing a Claim

For More Information

Transportation Reimbursement Incentive Program (TRIP)

Claims and Appeals for the Health Care Spending Account (HCSA)/Limited Purpose Health Care Spending Account (LPSA)

In addition to the general information in this Benefits Handbook, you can access your personalized compensation and benefits information through My Total Compensation and Benefits at www.totalcomponline.com.

Citi Benefits Handbook

Qualifying Individuals

According to IRS rules, you may be reimbursed only for expenses incurred in caring for a qualifying individual. Generally, a qualifying individual includes:

Your child under age 13 who must share your residence for more than half the year and who must not provide more than half of his or her own support;

Your spouse who is physically or mentally unable to care for himself or herself and resides with you for more than half the year; and

A dependent who is mentally or physically unable to care for himself or herself and resides with you for more than half the year.