Accenture Leadership United States Benefit Plans Summary Plan Description

Transcription

1 Accenture Leadership United States Benefit Plans Summary Plan Description (Effective January 1, 2017)

2 TABLE OF CONTENTS INTRODUCTION 1 BECOMING ACCENTURE LEADERSHIP 1 VOLUNTARY COVERAGE 1 Choices 1 Life Event Changes 1 Voluntary Annual Physical 1 REQUIRED COVERAGE 2 Long Term Disability Insurance 2 Life Insurance 2 Accidental Death and Dismemberment Insurance 2 Benefits Income 2 LONG TERM DISABILITY INSURANCE 2 When Benefits Begin and End 2 Filing Claims 3 Definition of Disability 3 Accenture Provided Benefits 3 BASIC LIFE INSURANCE 3 BASIC ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE 3 SAVINGS AND RETIREMENT PLANS 3 401(k) Match and Savings Plan 3 Pension Plans 3 RETIRED ACCENTURE LEADERSHIP COVERAGE 3 Medical Coverage 3 Health Savings Account 4 Vision Coverage 4 Dental Coverage 5 Basic Life Insurance 5 Basic Accidental Death and Dismemberment Insurance 5 Personal Excess Liability Coverage 6 Long Term Disability Insurance 6 Optional Life Insurance 6 Optional AD&D Insurance 6 Dependent Life and AD&D Insurance 6 Flexible Spending Accounts Health Care Account/Dependent Day Care Account 6 Legal Plan 6 Employee Assistance Program (EAP) 7 SURVIVING SPOUSE BENEFITS 7 Medical, Vision, Dental and Personal Excess Liability Coverage 7 TERMINATING ACCENTURE LEADERSHIP 8 NOTICE OF NONDISCRIMINATION US GROUP RETIREE MEDICAL PLAN 10

3 Accenture Leadership - US Benefits 1 January 2017 INTRODUCTION Although the Accenture benefit plans are generally the same for employees and Accenture Leadership, there are important differences. The following information explains those differences, which are caused by tax laws, special requirements by Accenture, and the need for higher levels of coverage. This document is a summary of Accenture Leadership benefits. It is written in everyday language rather than the technical legal language of the plan document. Every effort has been made to explain the provisions clearly and completely. Should there be any inconsistency between the Plan document and this summary or an oral representation, the terms of the Plan document will govern. There are separate Summary Plan Descriptions or brochures for each benefit plan available on the Live Well at Accenture website ( Accenture reserves the right to amend or terminate the plans and benefits described in this document at any time in the future.. BECOMING ACCENTURE LEADERSHIP Certain coverages are affected when you become Accenture Leadership. Under the Accenture US benefits program, coverage under some of the benefit plans is required; in others participation is voluntary. Required Coverage Long Term Disability Coverage Basic Life Insurance Basic Accidental Death & Dismemberment (AD&D) Insurance Medical Plans Vision Plan Dental Plans Voluntary Coverage Optional Life Insurance Optional AD&D Insurance Dependent Life/AD&D Insurance Flexible Spending Accounts Health Care Account Dependent Day Care Account Legal Plan Personal Excess Liability Plan VOLUNTARY COVERAGE Choices You choose whether or not to participate in the voluntary plans and at what level. Your choice of coverage options and coverage categories are the same as those for employees. Information about the voluntary coverage options available to you can be found on the Live Well at Accenture website ( Life Event Changes You may elect, change or drop these coverages at annual enrollment period or during the year if you experience a life event based on the rules outlined in each plan s respective Summary Plan Description (SPD). If you change your voluntary coverages at a life event, coverage changes are effective the date of the life event. However, premium changes, including adjustments due to increasing or decreasing coverage are made in the payroll period following the date changes are made. Voluntary Annual Physical As outlined in Policy 811, Accenture Leadership is encouraged to complete a health examination every two years. As part of our continued wellness initiatives, and in collaboration with Executive Health Exams International (EHE), we offer Accenture Leadership an exclusive examination service, as part of their Accenture medical plan, at a pre-tax cost of $500.

4 Accenture Leadership - US Benefits 2 January 2017 EHE provides an all-inclusive physical examination and testing, if necessary, as well as post-exam clinical care for specific medical issues, including coordination of follow-up treatment and diagnostic appointments with specialists. In addition, they make available year-round access to personal program development and counseling for nutrition, smoking cessation and stress. For more information, contact EHE at or visit REQUIRED COVERAGE When you become part of Accenture Leadership, you automatically have the following coverage: Long Term Disability Insurance Basic coverage for Accenture Leadership earning $500,000 or more per year: 60% of benefits income up to a maximum benefits income of $500,000 for a maximum annual benefit of $300,000, or $25,000 per month. Basic coverage for Accenture Leadership earning $500,000 per year or less: 60% of benefits income up to a maximum benefits income of $300,000 for a maximum annual benefit of $180,000, or $15,000 per month. If or when approved, benefits are coordinated with amounts provided by Accenture for the 181st day through day 365 of a disability, and with Social Security disability and/or Social Security retirement benefits as well as any pension benefits as defined in the policy, for the duration of the disability. Life Insurance You automatically have coverage of $1.5 million. Accidental Death and Dismemberment Insurance You automatically have coverage of seven times your benefits income up to a maximum benefit of $3 million. Benefits Income The definition of your benefits income for insurance purposes is as follows: Current Accenture Leadership: Your salary plus the average of Annual and Individual Performance Bonuses earned in the last two years. New Accenture Leadership Promotes: Your salary as of the date of your promotion plus the average Annual and Individual Performance Bonuses earned in the last two years. Accenture Leadership International Transfers: Your salary as of your date of transfer to the United States plus the average of Annual and Individual Performance Bonuses earned in the last two years. New Direct Admit Accenture Leadership: Your salary as of your date of hire. LONG TERM DISABILITY INSURANCE You automatically have coverage of 60% of your benefits income. You pay for this coverage through payroll deduction. The provisions of the Long Term Disability Plan are explained in the Summary Plan Description posted on the Live Well at Accenture website at When Benefits Begin and End Benefits for Accenture Leadership begin after a 180 day waiting period, which starts the date your doctor and the Claims Administrator agree you meet the definition of total disability. Benefits continue as long as you remain disabled as defined by the plan or: If disability begins -- Benefits continue until -- Under Age 60 Age 60 to 64 Age 65 or Over The individual s 62 nd birthday The date the 24 th monthly benefit is payable The date the 12 th monthly benefit is payable

5 Accenture Leadership - US Benefits 3 January 2017 Filing Claims If you are eligible for benefits under Accenture s Short-Term Disability, upon nearing 180 days of continuous and approved disability, the Claims Administrator will initiate your LTD application. A. representative from the Claims Administrator will contact you to discuss the LTD process and advise you of additional information required to consider your application. Definition of Disability You are considered disabled if solely because of injury or sickness, you are unable to perform the material duties of your regular job and unable to earn 80% or more of your indexed earnings from working in your regular job. Accenture Provided Benefits Your Long Term Disability benefits are coordinated with company-provided disability protection as described in Global Policy 912 Accenture Leaders Benefit Plans. BASIC LIFE INSURANCE Accenture Leadership automatically has Basic Life Insurance coverage of $1.5 million. Accenture pays the full premium cost of this coverage. However, as required by U.S. tax law, the premium benefit is subject to imputed income. The provisions of the Life Insurance Plan are explained in the Summary Plan Description for the plan found on the Live Well at Accenture website at BASIC ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE You automatically have Basic AD&D coverage of seven times your benefits income up to a maximum coverage of $3 million. The provisions of the Accidental Death & Dismemberment Plan are explained in the Summary Plan Description for the plan found on the Live Well at Accenture website at SAVINGS AND RETIREMENT PLANS 401(k) Match and Savings Plan Accenture Leadership are not eligible to receive the Employer matching 401(k) contribution. However, Accenture Leadership can continue to contribute from 1 percent to 50 percent of their eligible compensation on a pre-tax basis each pay period up to the IRS limits under the Plan for the year to a 401(k) account. They are also eligible to make separate catch-up contributions to their 401(k) account if they are age 50 or older. Pension Plans Accenture Leadership are not eligible to participate in the Accenture United States Pension Plan (which was terminated effective May 30, 2016) or the Accenture United States New Pension Plan. However, any pension benefits you may have earned previously are frozen from future accruals. RETIRED ACCENTURE LEADERSHIP COVERAGE At the time you retire, you will have the opportunity to continue, change or cancel most of your active coverage as explained below. However, some coverage automatically ends at the time you retire. Medical Coverage Eligibility - Accenture Leadership who are age 50 or older with 10 years of aggregate Accenture service at the time they leave Accenture qualify for Accenture medical coverage during retirement. Benefits are also available for a qualifying surviving spouse/domestic partner as explained under Surviving Spouse Benefits later in this summary. If you are not eligible for retiree coverage, coverage may be available under COBRA for a limited amount of time. Although you do not have to be enrolled in any of the medical plan options at the time you retire, you must elect and pay for medical coverage at the time you retire to have coverage during retirement. If you do not enroll at that time, you will not be able to elect medical coverage in the future. If you do not cover your dependents at the time you retire, you will not be able to add

6 Accenture Leadership - US Benefits 4 January 2017 them at a later date. However, if you did not cover an eligible spouse/domestic partner at retirement or chose to drop them from coverage at a later date because they were covered under an Accenture medical plan as an employee, you may add them back to coverage when they retire or terminate from Accenture. Also, if you have a dependent child who is also eligible for coverage under the plan as an employee, that child may only have coverage as an employee when you retire. Coverage Choices Your medical plan options may be limited. You can change your current elections during annual enrollment or at a life event. However, if at any time you decline medical coverage, you cannot rejoin the plan for any reason. In addition, you forfeit any rights your qualifying surviving spouse/domestic partner may have to Accenture medical coverage at your death. If you are a participant in the Aetna HealthFund, a high deductible health plan with a Health Savings Account at the time you retire, you will need to change your medical plan election or you will be defaulted to coverage in the Cigna PPO Plan. Medicare - When Medicare becomes effective for you or your spouse/domestic partner, Medicare provides primary coverage. The Accenture medical plans provide secondary coverage and coordinate benefits with Medicare. The Accenture plan will pay the remaining amount of the claim after Medicare's payment has been deducted and any applicable Accenture plan deductible and coinsurance have been applied to the claim. Cost of Coverage You pay a premium based on the coverage you choose and the people you cover. If you and/or your spouse/domestic partner is eligible for Medicare, the cost of your coverage is adjusted to reflect Medicare as the primary payer. The lower premium is applicable only to the covered person who is age 65 or older. In addition, you may also pay imputed income tax on your medical coverage. Your years of service with Accenture are taken into consideration in the calculation of your imputed income and will reduce your imputed income liability. For more information on the calculation of imputed income, please contact the Accenture Benefits Center at Health Savings Account If you were enrolled in the Aetna HealthFund prior to retiring, you may have a Health Savings Account (HSA). The money that you have accumulated in your HSA is yours to keep. Rules regarding Health Savings Accounts can be complex. For more information or if you have specific questions regarding your Health Savings Account, please contact PayFlex at Vision Coverage Eligibility - Accenture Leadership who are age 50 or older with 10 years of aggregate Accenture service at the time they leave Accenture qualify for Accenture vision coverage during retirement. Benefits are also available for a qualifying surviving spouse/domestic partner as explained under Surviving Spouse Benefits later in this summary. If you are not eligible for retiree coverage, coverage may be available under COBRA for a limited amount of time. Although you do not have to be enrolled in the vision plan at the time you retire, you must elect and pay for vision coverage at the time you retire to have coverage during retirement. If you do not enroll at that time, you will not be able to elect vision coverage in the future. If you do not cover your dependents at the time you retire, you will not be able to add them at a later date. However, if you did not cover an eligible spouse/domestic partner at retirement or chose to drop them from coverage at a later date because they were covered under an Accenture vision plan as an employee, you may add them back to coverage when they retire or terminate from Accenture. Also, if you have a dependent child who is eligible for coverage under the plan as an employee, that child may only be covered as an employee when you retire. Coverage Choices At this time, during retirement, you will have the same coverage category choices that you had as an active Accenture Leader and you can change your current elections at Annual Enrollment or a life event. However, if at any time you decline vision coverage you cannot rejoin the plan for any reason. In addition, you forfeit any rights your qualifying spouse/domestic partner may have to vision coverage at your death. Cost of Coverage You pay a premium based on the coverage you choose and the people you cover.

7 Accenture Leadership - US Benefits 5 January 2017 Dental Coverage Eligibility - Accenture Leadership who are age 50 or older with 10 years of aggregate Accenture service at the time they leave Accenture qualify for Accenture dental coverage during retirement. Benefits are also available for a qualifying surviving spouse/domestic partner as explained under Surviving Spouse Benefits later in this summary. If you are not eligible for retiree coverage, coverage may be available under COBRA for a limited amount of time. Although you do not have to be enrolled in the dental plan at the time you retire, you must elect and pay for dental coverage at the time you retire to have coverage during retirement. If you do not enroll at that time, you will not be able to elect dental coverage in the future. If you do not cover your dependents at the time you retire, you will not be able to add them at a later date. However, if you did not cover an eligible spouse/domestic partner at retirement or chose to drop them from coverage at a later date because they were covered under an Accenture dental plan as an employee, you may add them back to coverage when they retire or terminate from Accenture. Also, if you have a dependent child who is eligible for coverage under the plan as an employee, that child may only be covered as an employee when you retire. Coverage Choices At this time, during retirement, you will have the same coverage category choices that you had as an active Accenture Leader and you can change your current elections at Annual Enrollment or a life event. However, if at any time you decline vision coverage you cannot rejoin the plan for any reason. In addition, you forfeit any rights your qualifying spouse/domestic partner may have to dental coverage at your death. Cost of Coverage You pay a premium based on the coverage you choose and the people you cover. Basic Life Insurance Coverage Eligibility - Accenture Leadership who are age 50 or older with 10 years of aggregate Accenture service at the time they leave Accenture qualify for Basic Life Insurance coverage during retirement. Coverage Choices The amount of coverage you can continue is based on your age. You can also decline coverage completely. However, if you do, you cannot rejoin the plan in the future for any reason. Between age 50 to age 62, the coverage limit is $1.5 million. When you are age 62 or older, coverage decreases on the January 1 following your birth day as shown on the chart below. On the January 1 following your 70 th birthday, coverage automatically ends. On the January 1 following your -- Your coverage decreases to nd Birthday $1,300, rd Birthday $1,100, th Birthday $900, th Birthday $700, th Birthday $500, th Birthday $350, th Birthday $250, th Birthday $150, th Birthday $0 Cost of Coverage You can continue Basic Life Insurance during retirement at an age-related premium. Basic Accidental Death & Dismemberment Insurance Coverage Coverage continues at the active level until midnight of the last day of the month in which you retire. You can continue coverage up to a maximum of $1.5 million during retirement until the end of the month in which you reach age 65. You can also decline coverage completely. However, if you do, you cannot rejoin the plan in the future for any reason.

8 Accenture Leadership - US Benefits 6 January 2017 Personal Excess Liability Coverage Eligibility - Accenture Leadership who are age 50 or older with 10 years of aggregate Accenture service at the time they leave Accenture qualify for coverage during retirement. Benefits are also available for a qualifying surviving spouse/domestic partner as explained under Surviving Spouse/Domestic Partner Benefits later in this Summary. Coverage Choices During retirement, you will have the same coverage choices that you had as an active Accenture Leader and you can change your current elections at Annual Enrollment or a life event. However, if at any time you discontinue personal excess liability coverage you cannot rejoin the plan for any reason. In addition, you forfeit any rights your qualifying spouse/domestic partner may have to personal excess liability coverage at your death. Cost of Coverage You pay a premium based on the level of coverage you elect. Long Term Disability Insurance Coverage ends at midnight of the last day of the month in which you retire. If you were enrolled in the Individual coverage option, the individual policy will continue as long as you meet the eligibility requirements and pay the monthly premium. Optional Life Insurance Coverage ends at midnight on the last day of the month in which you retire. Optional Life Insurance is portable. This means that when retire, you are eligible to continue coverage at a group portability rate by paying the premium directly to the insurance company. Optional AD&D Insurance Coverage ends at midnight on the last day of the month in which you retire. Optional AD&D Insurance is portable. This means that when retire, you are eligible to continue coverage at a group portability rate by paying the premium directly to the insurance company. Dependent Life and AD&D Insurance Coverage ends at midnight on the last day of the month in which you retire. The life insurance portion can be converted to an individual policy if application is made within 31 days of the date coverage ends. AD&D coverage cannot be converted. Flexible Spending Accounts Health Care Account (including Limited Purpose Flexible Spending Account) / Dependent Day Care Account A Health Care account closes at midnight on the last day of the month in which you retire, unless you elect to continue it under COBRA. If you do not elect to continue it under COBRA, you can continue to submit claims until April 15 of the following year, but only for expenses incurred on or before the last day of the month in which you retire. If you do choose to continue the account under COBRA, you can continue to participate in the account through the last day of the calendar year in which you retire, provided you continue to make monthly contributions to the plan, as required by COBRA, on an aftertax basis. You can submit claims until April 15 for expenses incurred through December 31 of the calendar year in which you retire. If you have elected to continue your Health Care Flexible Spending Account under COBRA, and have unused funds in your account as of April 15 of the plan year following the year in which you terminate, you can carryover up to $500 to the next plan year. The carryover amount will continue to be available to you for the duration of your COBRA continuation period. A Dependent Day Care Account closes at midnight on the last day of the month in which you retire, and cannot be continued under COBRA. You can continue to submit claims until April 15 of the following year but only for expenses incurred through December 31 of the calendar year in which you retire. Legal Plan Coverage ends at midnight on the last day of the month in which you retire. The plan will cover legal fees for covered services that were open or pending at the time you left Accenture. You have the option of continuing coverage for 30 months if you apply within 30 days of the date you leave.

9 Accenture Leadership - US Benefits 7 January 2017 Employee Assistance Program (EAP) Coverage ends at midnight on the last day of the month in which you retire. At that time, you and your eligible dependents can continue coverage under COBRA. SURVIVING SPOUSE/DOMESTIC PARTNER BENEFITS Your surviving spouse/domestic partner may be able to continue Accenture medical, vision, dental and/or personal excess liability coverage if he or she meets the following qualifications at the time you die: Was married to you or in a domestic partner relationship with you at the time you retired, and Is married to you or in a domestic partner relationship with you at the time of your death, and Is covered by the medical, vison, dental and/or personal catastrophe liability plans at the time of your death. If your spouse/domestic partner does not meet the above qualifications, coverage may be available under COBRA for a limited amount of time. If you and your spouse die or if you are unmarried when you die, medical, vision and dental coverage can be continued for your surviving children who are covered under the plan(s) at the time of your death. Surviving dependent children can remain covered until they reach age 26, subject to the dependent eligibility requirements. However, coverage may continue beyond age 26 if you have a child that meets the Plan s definition of an incapacitated child. Medical, Vision, Dental and Personal Excess Liability Coverage Coverage Choices A qualifying surviving spouse/domestic partner has the choice of two coverage categories -- surviving spouse only and surviving spouse plus children -- for the medical, vision and dental plans. The Personal Excess Liability Plan offers the same levels of coverage that were available to you. Your spouse/domestic partner is eligible for the plans in effect for your spouse/domestic partner at the time of your death. For example, if your spouse/domestic partner was not enrolled in the dental plan when you died, she or he is not eligible for survivor dental coverage. Medical, vision and dental coverage can be changed during annual enrollment or at a life event. Personal Excess Liability coverage can only be changed at Annual Enrollment. However, if at any time your spouse/domestic partner declines Accenture medical, vision, dental and/or personal excess liability coverage, he or she cannot rejoin the plan(s) for any reason. Cost of Coverage Medical: If you are active when you die, your surviving spouse/domestic partner under age 65 can continue coverage under the active medical plans and pay the active premiums. If you are retired at the time you die, your eligible spouse/ domestic partner can continue medical coverage under the retiree medical plans and will pay retiree premiums. In addition, your surviving spouse may also pay imputed income tax on the survivor retiree medical coverage. Your years of service with Accenture are taken into consideration in the calculation of the imputed income and will reduce the imputed income liability. For more information on the calculation of imputed income, please contact the Accenture Benefits Center at Vision: If you are active when you die, your surviving spouse/domestic partner under age 65 can continue coverage under the active vision plan and pay the active premiums. If you are retired at the time you die, your eligible spouse/ domestic partner can continue vision coverage under the retiree vision plan and will pay retiree premiums. Dental: If you are active when you die, your surviving spouse/domestic partner under age 65 can continue coverage under the active dental plans and pay the active premiums. If you are retired at the time you die, your eligible spouse/ domestic partner can continue dental coverage under the retiree dental plan and will pay retiree premiums.

10 Accenture Leadership - US Benefits 8 January 2017 When Coverage Ends Personal Excess Liability Coverage: If continued after your death, your surviving spouse/domestic partner will pay the appropriate premium for the coverage option they are enrolled in. Medical, vision and dental coverage automatically ends for a qualifying surviving spouse who remarries or when a surviving domestic partner enters another domestic partner relationship. Coverage also automatically ends when a surviving spouse/domestic partner becomes eligible for Medicare or other group coverage or attains age 65. However, for a qualifying surviving spouse/domestic partner of a retired Accenture Leader, coverage will not automatically end when the spouse becomes eligible for Medicare or attains age 65. Personal Excess Liability coverage will continue until midnight of the December 31 following the date your spouse/domestic gives notice to discontinue coverage. TERMINATING ACCENTURE LEADERSHIP If you are not eligible for retiree insurance when you leave Accenture, your coverages are affected as follows: Medical Coverage Health Savings Account Coverage ends at midnight on the last day of the month in which you leave Accenture. The coverage in effect at that time may be continued under COBRA for a limited amount of time. You will receive more information about COBRA from the Benefits Center. If you were enrolled in the Aetna HealthFund prior to leaving Accenture, you may have a Health Savings Account (HSA). The money that you have accumulated in your HSA is yours to keep. Rules regarding Health Savings Accounts can be complex. For more information, please refer to How Termination Affects Your Benefits found on the Live Well at Accenture website. If you have specific questions about your Health Savings Account, you can contact Aetna Concierge Member Services at Vision Coverage Dental Coverage Life Insurance Coverage ends at midnight on the last day of the month in which you leave Accenture. The coverage in effect at that time may be continued under COBRA for a limited amount of time. You will receive more information about COBRA from the Benefits Center. Coverage ends at midnight on the last day of the month in which you leave Accenture. The coverage in effect at that time may be continued under COBRA for a limited amount of time. You will receive more information about COBRA from the Benefits Center. Coverage ends at midnight on the last day of the month in which you leave Accenture. Basic Life coverage can be converted to an individual policy if application is made within 31 days of the date coverage ends. Special rules apply to MN residents. Your Optional Life Insurance is portable. This means that when you leave Accenture, you are eligible to continue coverage at a group portability rate by paying the premium directly to the insurance company. Dependent Life/AD&D Insurance Long Term Disability Insurance Coverage ends at midnight on the last day of the month in which you leave Accenture. The life insurance portion can be converted to an individual policy if application is made within 31 days of the date coverage ends. AD&D coverage cannot be converted. Group coverage ends at midnight on the last day of the month in which you leave Accenture. Coverage cannot be converted to an individual policy.

11 Accenture Leadership - US Benefits 9 January 2017 You can continue your individually owned Disability Income Insurance policy (if applicable) by making the required premium payments directly to your insurance company. Your insurance company will send you additional information about continuing coverage. Accidental Death & Dismemberment Insurance Personal Excess Liability Insurance Basic AD&D coverage ends at midnight on the last day of the month in which you leave Accenture. Coverage cannot be converted to an individual policy. Your Optional AD&D Insurance coverage is portable. This means that when you leave Accenture, you are eligible to continue coverage at a group portability rate by paying the premium directly to the insurance company. Coverage ends at midnight on the last day of the month in leave Accenture. Coverage cannot be continued after you leave Accenture. Flexible Spending Accounts Health Care Account (including Limited Purpose Flexible Spending Account) A Health Care account closes at midnight on the last day of the month in which you leave Accenture, unless you elect to continue it under COBRA. If you do not elect to continue it under COBRA, you can continue to submit claims until April 15 of the following year, but only for expenses incurred on or before the last day of the month in which you leave Accenture. If you do choose to continue the account under COBRA, you can continue to participate in the account through the last day of the calendar year in which you leave Accenture, provided you continue to make monthly contributions to the plan, as required by COBRA, on an after-tax basis. You can submit claims until April 15 for expenses incurred through December 31 of the calendar year in which leave Accenture. If you have elected to continue your Health Care Flexible Spending Account under COBRA, and have unused funds in your account as of April 15 of the plan year following the year in which you terminate, you can carryover up to $500 to the next plan year. The carryover amount will continue to be available to you for the duration of your COBRA continuation period. Dependent Day Care Account Legal Plan Employee Assistance Program (EAP) A Dependent Day Care Account closes at midnight on the last day of the month in which you leave Accenture, and cannot be continued under COBRA. You can continue to submit claims until April 15 of the following year but only for expenses incurred through December 31 of the calendar year in which you leave Accenture. Coverage ends at midnight on the last day of the month in leave Accenture. The plan will cover legal fees for covered services that were open or pending at the time you left Accenture. You have the option of continuing coverage for 30 months if you apply within 30 days of the date you leave. Coverage ends at midnight on the last day of the month in which you leave Accenture. Coverage can be continued under COBRA for a limited amount of time.

12 Accenture Leadership - US Benefits 10 January 2017 NOTICE OF NONDISCRIMINATION ACCENTURE UNITED STATES GROUP RETIREE MEDICAL PLAN The following notice is provided by Accenture LLP ( Accenture ) in accordance with the requirements of Section 1557 of the Affordable Care Act. Accenture complies with applicable Federal civil rights laws and does not discriminate under the Accenture United States Group Retiree Medical Plan (the Retiree Medical Plan ) on the basis of race, color, national origin, age, disability, or sex. Accenture does not exclude people or treat them differently under the Retiree Medical Plan because of race, color, national origin, age, disability, or sex. With respect to the Retiree Medical Plan, Accenture provides: free aids and services to people with disabilities to communicate effectively with us, such as qualified sign language interpreters and written information in other formats (large print, audio, accessible electronic formats, other formats); and free language services to people whose primary language is not English, such as qualified interpreters and information written in other languages. If you are a participant under the Retiree Medical Plan and need these services, contact Toni Corban. If you believe that Accenture has failed to provide these services or discriminated in another way on the basis of race, color, national origin, age, disability, or sex, with respect to the Retiree Medical Plan, you can file a grievance with: Toni Corban, North America Employee Relations Director, 500 Campus Drive, Florham Park, NJ 07942, (Telephone), (Confidential Fax), toni.l.corban@accenture.com ( ). You can file a grievance in person or by mail, fax, or . If you need help filing a grievance, Toni Corban is available to help you. You can also file a civil rights complaint with the U.S. Department of Health and Human Services, Office for Civil Rights electronically through the Office for Civil Rights Complaint Portal, available at or by mail or phone at: U.S. Department of Health and Human Services, 200 Independence Avenue SW., Room 509F, HHH Building, Washington, DC 20201, , (TDD). Complaint forms are available at ATTENTION: Language assistance services, free of charge, are available to you. Call (TTY: Dial 711). [Spanish] ATENCIÓN: si habla español, tiene a su disposición servicios gratuitos de asistencia lingüística. Llame al (TTY: 711). [Chinese] 注意 : 如果您使用繁體中文, 您可以免費獲得語言援助服務 請致電 (TTY: 711) [Vietnamese] CHÚ Ý: Nếu bạn nói Tiếng Việt, có các dịch vụ hỗ trợ ngôn ngữ miễn phí dành cho bạn. Gọi số (TTY: 711). [Korean] 주의 : 한국어를사용하시는경우, 언어지원서비스를무료로이용하실수있습니다 (TTY: 711) 번으로전화해주십시오. [Tagalog] PAUNAWA: Kung nagsasalita ka ng Tagalog, maaari kang gumamit ng mga serbisyo ng tulong sa wika nang walang bayad. Tumawag sa (TTY: 711). [Russian] ВНИМАНИЕ: Если вы говорите на русском языке, то вам доступны бесплатные услуги перевода. Звоните (телетайп: 711). [Arabic] ملحوظة: إذا كنت تتحدث اذكر اللغة فإن خدمات المساعدة اللغوية تتوافر لك بالمجان. اتصل برقم )رقم هاتف الصم والبكم: [French Creole] ATANSYON: Si w pale Kreyòl Ayisyen, gen sèvis èd pou lang ki disponib gratis pou ou. Rele (TTY: 711). [French] ATTENTION : Si vous parlez français, des services d'aide linguistique vous sont proposés gratuitement. Appelez le (TTY : 711). [Portuguese] ATENÇÃO: Se fala português, encontram-se disponíveis serviços linguísticos, grátis. Ligue para (TTY: 711). [Polish] UWAGA: Jeżeli mówisz po polsku, możesz skorzystać z bezpłatnej pomocy językowej. Zadzwoń pod numer (TTY: 711). [Japanese] 注意事項 : 日本語を話される場合 無料の言語支援をご利用いただけます (TTY: 711) まで お電話にてご連絡ください.)711

13 Accenture Leadership - US Benefits 11 January 2017 [Italian] ATTENZIONE: In caso la lingua parlata sia l'italiano, sono disponibili servizi di assistenza linguistica gratuiti. Chiamare il numero (TTY: 711). [German] ACHTUNG: Wenn Sie Deutsch sprechen, stehen Ihnen kostenlos sprachliche Hilfsdienstleistungen zur Verfügung. Rufnummer: (TTY: 711) توجه : اگر به زبان فارسی گفتگو می کنيد تسهيالت زبانی بصورت رايگان برای شما فراهم می باشد. با (Farsi)] [Persian تماس بگيريد. 711) (TTY: 2242