-~ArcelorMittal

SummaryPlanDescription

Sickness and Accident BenefitsFor EligibleBargaining Unit Employees ofArcelorMittal(of the following current and former corporate entities):

. ISG Hennepin

. ISG Indiana Harbor

. ISG Cleveland

. ISG Warren

. ISG Riverdale

. ISG Burns Harbor

. ISG Sparrows Point

. ISGConshohocken

. ISG Coatsville

. ISG Steelton

. ISG Lackawanna

. ISG Georgetown

Effective December 15, 2002, and

. ISG Weirton

Effective May 18, 2004

ArcelorMittal USA Inc.

ISG S and A Benefit Plan April,2008

'4; -", ..

~ArcelorMittal

April 2008

Subj.: Sickness and Accident Benefit Plan Summary Plan Description

Dear ArcelorMittal Employee,

Enclosed is the current Summary Plan Description (SPD) for the ArcelorMittal Sickness andAccident Benefit Plan for eligible bargaining unit employees of former ISG entities.

This SPD covers the sickness and accident benefits available to you when you become disabledresulting from an illness, injury, or accident as established pursuant to the Agreement datedDecember 15, 2002 between ArcelorMittal (formerly ISG) and the United Steelworkers of America.

Please retain this SPD for reference and informational purposes regarding your disability benefits.

Sickness and Accident BenefitsAs a reminder, when you need to file a Sickness and Accident Benefit claim, you need to call 1-888-596-7872. A Prudential/Nationwide Better Health claim service representative will takeinformation from you for your claim and then contact your physician to obtain the necessaryinformation about your disability. Please note that you must also report off to your department ifyou miss work due to disability.

After completion of your "telephonic claim filing and a review of the corresponding medicalinformation" Prudential/Nationwide Better Health will send you a confirmation letter and notice thatyour claim has or has not been approved for benefit payment under provisions of the Sickness andAccident Benefit Plan. You will also receive follow-up notices about your claim on a periodic basisas warranted by your disability.

Sickness and Accident Benefit payments are made to you through the regular Company payroll.Benefit payments are processed through the regular pay cycle, and all applicable payrolldeductions (i.e., state and local taxes, optional life, etc.) will be taken.

A claim for Sickness and Accident Benefits can be filed by telephone with Prudential/NationwideBetter Health 24 hours a day, 7 days a week, 365 days a year.

Sincerely,

Employee BenefitsArcelorMittal

ArcelorMittal

3210 Watling StreetEast Chicago. Indiana 46312USA

www.arcelormittal.com

Tableof ContentsPage

EligibiIity "'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 1Filing a Sickness and Accident Benefit Claim ""'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 1Amount of Benefits 1

When Benefits Begin 1Duration of Benefits """'"'''''''''''''''''''''''' 2Reduction of Benefits 2SocialSecurity and RailroadRetirement 2Transplant Donor Benefits 4Disability during Suspension ...... ... ... ... ....., 4Termination of Coverage 4Administration of Benefits 5Third Party PhysicianReview 5ClaimReviewand Appeal Process 5

ArcelorMittal USA Inc.ISG 5 and A Benefit Plan April, 2008

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Eligibility

1.00

SICKNESSAND ACCIDENT BENEFIT PLAN

You are eligible for sickness and accident benefits if you have completed yourprobationary period and:

(a) You become totally disabledasa result of an illness,injury, or accident so asto beprevented from performing the duties of your employment and an authorizedprovider certifies thereto. An "authorized provider," as defined under this plan,is limited to a licensed medical doctor (M.D.), a licensed doctor of osteopathy(D.O.), a licensed doctor of podiatric medicine (D.P.M.), or any providerauthorized by the mental health/substance abuse managedcare administrator toprovide treatment, and operating within the scope of their license(s). Benefitswill not be payable for any period during which you are not under the care of anauthorized provider, or

(b) Your absence is due to outpatient pre-admission testing prior to surgery if testsare within five (5) days of the hospital confinement (unlesssuch confinement isdelayed by the attending physician or the hospital) and the tests are notrepeated during confinement and you are not admitted to the hospital any earlierthan the day prior to the date of your surgery, or

(c) You are the donor of an organ or tissue requiring surgical removal of the donatedpart.

1.01

Filing a Sickness and Accident Benefit Claim

1.02

1.03

You will be required to file your sicknessand accident benefit claim with the sicknessand accident claim administrator and provide information concerning your medicalcondition including the name, address, and telephone number of your authorizedprovider (attending physician) and the expected duration of absence. You will alsobe required to complete and return an authorization for the release of medicalinformation regarding the disability for which you are claiming sicknessand accidentbenefits.

In order for you to be eligible for benefits, your claim must be reported to thesickness and accident claim administrator within 21 days after your disabilitycommences. This requirement will be waived upon showing of good and sufficientreason that you were unable to furnish such notice or have it furnished by someoneelseon your behalf.

It is the intent of this provision to encourage prompt notice of your claim forsickness and accident benefits so that the evaluation of the claim, including anynecessary investigation of medical and other factual aspects of it, can be made in anexpeditious manner. It is not the intent of this provision that your claim be deniedfor failure to comply with the notice requirement if such failure did not interferewith the ability of the sickness and accident claim administrator to establish themedical and other factual aspects of the claim.

1.04

Amount of Benefits

The amount of weekly sickness and accident benefits for which you are eligible isequal to 60% of your base rate of pay for up to 40 hours per week. The weeklybenefit amount will not exceed $400 per week.

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April.2008

1.05

When Benefits Begin

Sickness and accident benefits begin:

(a) On the first (1st) day of disability as a result of an accident,(b) On the first (1st) day of inpatient hospitalization or outpatient surgery regardless

of cause, or(c) On the eight (8th) day of a disability resulting from an illness or injury when not

hospitalized.

1.06

Duration of Benefits

1.07

1.08

Sickness and accident benefits are payable according to the following schedule:

(a) Not to exceed twenty-six (26) weeks for employees with less than two (2)years of continuous service,

(b) Not to exceed fifty-two (52) weeks for employees with two (2) or more yearsof continuous service, and

(c) One (1) day for outpatient pre-admission testing.

Successive periods of disability separated by a period of continuous activeemployment with the Company of less than two (2) weeks will be considered to beone continuous period of disability, unless it is clear that they arise from unrelatedcauses.

If you complete two (2) years of continuous service after the start of onecontinuous period of disability and before the start of a succeeding period ofdisability which is considered to be part of such continuous period of disability underthe foregoing provision, your benefits are payable for a period not to exceed 52weeks for such continuous period of disability.

1.09

Reduction of Benefits

1.10

The amount of weekly sicknessand accident benefits payable due to total disabilityfrom an illness, injury, or accident will be reduced by any weekly benefits that youare or could be entitled to receive during the period of your absencefrom work dueto such disability pursuant to any workers' compensation or occupational diseaselawor other similar applicable law. Payments under any such law for hospitalization ormedical expenses or specific allowances for loss of members or disfigurements inexcess of the portion of such allowances attributable to temporary total disabilitywill not reduce the amount of your sicknessand accident benefits.

If you are otherwise entitled to sicknessand accident benefits and there is a disputeas to your entitlement to payments that you are making claim pursuant to anyworkers' compensation or occupational disease law or other similar applicable law,the sicknessand accident benefits will be paid in full if satisfactory arrangements aremade to assure that any overpayment of sickness and accident benefits that mayresult by virtue of your successin pursuing such claim shall be reimbursed by you.Such arrangements shall include the execution by you of documents authorizing thededuction of any such overpayments from any payments becoming due as a result ofsuch claim or from any amount payable to you by or on behalf of the Company,including benefits, wages, and pension payments.

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1.11

Social Security and Railroad Retirement

{

f 1.12

tJ

1.13

The amount of weekly sickness and accident benefits that you receive for each weekof disability will be reduced by the amount of any primary disability benefits orunreduced primary old-age benefits under the SocialSecurity or RailroadRetirementAct that you are entitled to receive or could become entitled to receive by makingproper applicationexcept that no reduction willbe made for:(a) Primary old-age benefits for the first twenty-six (26) weeks of sickness and

accident benefits during anyone continuous period of disability,or(b) Primarydisabilitybenefits if you willbe able to return to work within twelve (12)

months.

If your absence from work due to illness, injury,or accident is expected to continuebeyond week 15, you are required to apply for disability benefits under the SocialSecurity or Railroad Retirement Act prior to week 15 and provide proof that youhave filed for such benefit with the sickness and accident claimadministrator. Ifyoudo not provide evidence of your filing for Social Security or Railroad Retirementdisabilitybenefits, the sickness and accident claimadministrator willassume that youare receiving a benefit under the Social Security or Railroad Retirement Act, in anestimated amount, and your sickness and accident benefits will be reduced by theestimated SocialSecurity or RailroadRetirement disability benefit until the sicknessand accident claim administrator is furnished a copy of your Social Security orRailroadRetirement award so that it may determine the exact amount of reduction.If, however, you are eligiblefor sickness and accident benefits for a period in excessof 26 weeks and you furnish to the sickness and accident claimadministrator writtenproof within the initial 15 weeks of disability that you have applied for disabilitybenefits under the SocialSecurity or RailroadRetirement Act and do not receive suchbenefits when they are initiallydue, full weekly benefits willbe continued until theearlier of:

(a) The date such Social Security or Railroad Retirement disability benefitscommence, or

(b) The date 34 weeks of weekly benefits have been paid, provided you makesatisfactory arrangements with the sickness and accident claim administrator toassure that any overpayment of weekly benefits which may result by reason ofreceipt of Social Security or Railroad Retirement benefits will be repaid by you.To be eligiblefor this arrangement you willbe required to sign an agreement toreimburse the sickness and accident claim administrator promptly upon receiptof retroactive payment of Social Security or Railroad Retirement disabilitybenefits and authorize deduction of such overpayment from any amount payableto you or on behalf of the Company, including benefits, wages, and pensionpayments. You will also be required to sign an authorization for the SocialSecurity or RailroadRetirement Administrationto release relevant information tothe sickness and accident claimadministrator.

In any event, you will be paid the full weekly benefit amount if you are not oldenough to qualifyfor an unreduced primary old-age benefit and:

(a) Youfurnish satisfactory evidence that in the judgment of an authorized provideryour condition is such that you will be able to return to work prior to theexpiration of 12 months from the commencement of your disability,or

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ISG S and A Benefit Plan April,2008

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1.14

1.15

1.16

(b) You have not been disabled for a period sufficient to qualify for Social Securityor RailroadRetirement disabilitybenefits, or

(c) You inform the sickness and accident claim administrator that your applicationfor Social Security or Railroad Retirement disability benefits has been denied;however,weeklysicknessand accident benefits will be paid beyond34 weeksonly if within four (4) weeks of the date of the denial letter you requestreconsiderationof suchdenial.

If you fail to request reconsideration of a denial within four (4) weeks of the date ofthe denial letter, sickness and accident benefits will not be paid beyond 34 weeksuntil Social Security or RailroadRetirement disability benefits have been awarded oryour request for reconsideration has been denied. The sickness and accident claimadministrator will notify you of your responsibility to apply for Social Security orRailroad Retirement disability benefits and to request reconsideration of any denialof such application on a timely basis.

The applicable Social Security or Railroad Retirement monthly disability benefit willbe converted to its equivalent weekly (or daily) rate. If the Social Security orRailroad Retirement disability benefit ultimately determined is more or less than theamount of reduction (or SocialSecurity or RailroadRetirement benefits are receivedfor a period as to which no reduction was made), there will be a retroactiveadjustment in the amount of your sickness and accident benefits, and you will berequired to repay any overpayment or you will be paid any underpayment. You willbe required to give any necessary authorization to permit deduction of any suchoverpayment from any amounts payable to you by or on behalf of the Companyincluding benefits, wages, and pension payments.

In connection with the foregoing provisions,you may be required to furnish copies ofrelevant correspondence and documents.

You may obtain the services of an attorney to assist you in seeking reconsiderationof, or appeal of denial of, SocialSecurity or RailroadRetirement disability benefits. Ifyou are subsequently awarded Social Security or Railroad Retirement disabilitybenefits, any sickness and accident benefit overpayment that results willbe reducedby the attorney's fees incurred in pursuing the appeal, but only by the amount ofattorney's fees approved for payment by the Social Security or Railroad RetirementAdministration.

1.17

Transplant Donor Benefits

If you are the donor of a human organ or tissue for transplant requiring surgicalremoval of the donated part, disability resulting in the surgical removal of suchtransplant will be deemed to be a disabilitydue to illness. In no event, however, willdisability be considered to have commenced prior to the date of hospitalconfinement.

1.18

Disabilityduring Suspension

If during a suspension, that is not converted into discharge, you satisfy all theeligibility conditions for receipt of weekly sickness and accident benefits and,

(a) You promptly notify the sickness and accident claim administrator of yourdisability, and

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ArcelorMittal USA Inc.ISG S and A Benefit Plan April, 2008

(b) If requested to do so, you report for examination to the medical department ofthe plant or office where you work, or to such other physician as may bedesignated by the Company or sickness and accident claim administrator (unlessyou are unable to do so for good and sufficient reason),

weekly sickness and accident benefits will be payable in accordance with paragraphs1.04 through 1.09, except that days during the suspension period will not counttoward any applicable waiting period nor will benefits be paid for any days during theperiod of suspension.

1.19

Termination of Coverage

Sickness and accident benefit plan coverage terminates for:

(a) Non-Occupational Disability - twelve (12) months from the end of the monthlast worked if you have two (2) or more years of continuous service on the lastday worked and six (6) months from the end of the month last worked if youhave less than two (2) years of continuous service on the last day worked.

(b) Occupational Disability - at the end of twelve (12) months following the monthlast worked if you have two (2) or more years of continuous service on the lastday worked, or at the end of six (6) months following the month last worked ifyou have less than two (2) years of continuous service on the last day worked.

(c) Layoff - on the last day worked.(d) Suspension - on the date a suspension is converted to discharge.(e) Leave of Absence - end of month last worked.(f) Military Duty - thirty-first (31 st) day after last day worked.(g) Authorized Family and Medical Leave - on the expiration date of the authorized

leave.

(h) Termination of Employment - date of such termination.

1.20

Administration of Benefits

The payment of sickness and accident benefits is an obligation of the Company, butthe Agreement with the Union permits the Company to provide the payment inaccordance with a policy with an insurance company, provided that the policycomplies with the Collective Bargaining Agreement and this Plan. In the typical case,such handling is routine and a claim is paid within two weeks after it is received bythe sickness and accident claim administrator. If a claim does not meet the criteria

and standards set forth in accordance with paragraphs 1.00 and 1.01 for approval ofbenefit payment, the sickness and accident claim administrator will notify you ofsuch action within two (2) weeks after the receipt of your claim. In reaching itsdecision, the sickness and accident claim administrator may take reasonable steps toinvestigate the medical and other factual aspects of the claim.

1.21

Third Party PhysicianReview

Where an employee provides written notice of proof of disability to the sicknessandaccident claim administrator and any difference shall arise between the sicknessandaccident claim administrator or Company and the employee as to whether suchindividual has submitted sufficient evidence to demonstrate that he/she is orcontinues to be totally disabledas a result of an illness,injury, or accident, so asto beprevented from performing the duties of their employment, the following disputeresolution processwill be utilized.

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April,2008

1.22

1.23

The employee will be examined by a physician appointed by the Company for thispurpose and by the employee's attending physician. If they disagree on whether theemployee is totally disabled within the meaning of Section 1.00 above, the questionshall be submitted to a third physician selected by or agreeable to the two physicians.The medical opinion of the third physician, after examination of the employee,review of all medical records relating to the disputed claim, and consultation with theother two physicians,shall decide such question.

An employee's sicknessand accident benefits will commence or continue to be paid,as the case may be, during the dispute resolution process. Any overpayment ofsicknessand accident benefits must be repaid by the employee in an amount not toexceed $50 per week.

Claim Review and Appeal Process

1.24 If you file a claim in accordance with the provisions of the sicknessand accidentbenefit plan,you will receive written notification from the sicknessand accidentclaim administrator that will tell you if your claim hasbeen paid or denied, or ifadditional information is neededto processyour claim. If additional information isrequested, it isyour responsibility to provide it, to the sicknessand accident claimadministrator, so that your claim can be processedwith the additional information. Ifyour claim is denied, the written statement will tell you the reasonfor the denialandhow you can have the decision reviewed.

If you receive a written notice denying your claim for benefits in whole or in part,and you do not agree with such determination, you can haveyour claim reviewed. Ifyou want your claim reviewed you must file a written request for review with thesicknessand accident claim administrator within 180 days after you received thewritten notice of denial of your claim for benefits. Suchrequest must include theemployee name andsocial security number. The request for review must be inwriting, stating in clear and conciseterms the reason or reasonsfor thisdisagreement with the handling of the claim. Submit written comments, documents,records, and other information relating to the claim.

The review of the denial will be made by an appropriate namedfiduciary that isneither the party who made the initial claim determination nor the subordinate ofsuch party. The review will not defer to the initial claim determination and will takeinto account all comments, documents, records and other information submitted byyou without regard to whether such information was previously submitted or reliedupon in the initial determination. In upholding any denied claim that is appealed,which denial is basedin whole or in part on a medicaljudgment, an appropriatelyqualified health care professional who is neither an individual who was consulted inconnection with the denied claim that is the subject of the appeal nor thesubordinate of any such individual shall be consulted.

You will be notified of a decision on your request for review within 30 days afterreceipt and will be provided with written notification of the determination on review.If your claim is denied,you will be told the reasonfor the denial, the provisions of thesicknessand accident benefit planon which the denial is based,the documents andinformation you can receive upon request, and what additional information is

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ArcelorMittal USA Inc.ISGS and A Benefit Plan

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April.2008

needed, if any, that could change the decision. The notice willalso tell you how youcan appeal the decisionto the PlanAdministrator.

".

Ifyou want to appeal (in whole or in part) the decision made on your request forreview you must file a written appeal with the PlanAdministrator within 180 daysafter you received the written notice of denial of your request for review of yourclaim.Thisreview provisionwillallowyou to request from the sicknessand accidentbenefit plana review of any claimfor benefits. Such request must include theemployee name and socialsecurity number. The request for review must be inwriting, stating in clear and concise terms the reason or reasons for thisdisagreement with the handlingof the claim. Submit written comments, documents,records, and other information relating to the claim.

.... The Plan Administrator will make the appealdetermination. The appeal determinationwill not defer to the initialclaimdetermination or the determination on review andwilltake into account allcomments, documents, records and other information

submitted by you without regard to whether such information was previouslysubmittedor relied upon in the initial determination or the request for review.

Under normal circumstances, the Plan Administrator will render a decision on yourappeal within 30 days after receipt of your appeal. In all cases, the PlanAdministrator will provide you with written notification of the determination onappeal. If your appeal is denied in whole or in part, you will be told the reason for thedenial, the provisions of the Plan on which the denial is based, the documents andinformation you can receive upon request.

If it is necessary for you to communicate with the Plan Administrator,you shouldsubmit your written comments or requests to the Plan Administrator, in care ofArcelorMittal at the following address:

Plan AdministratorArcelorMittalMail Code 7-550

3210 Watling StreetEast Chicago, IN 46312

Doc: ISG 5 and A Benefit Plan

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ArcelorMittal USA Inc.

ISG S and A Benefit Plan April, 2008