NEW HIRE WELCOME BOOK

As of 11.10.11

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WELCOME BIENVENIDOS DOBRO DOSLI ESIET SVEICINATI WELKOM BIENVENUE KHOSH AAMADID VÄLKOMMENHOAN NGHÊNH KHUSH AMAADIID BITAEMO HOS GELDINIZSKEE-KIZZEN MERHABA PARI yEGAK OM SWASTyASTUDOBRE DOSHLI FOON yING VA’OHTAMA WACHIyA VíTEjTE NAyAK IIWy TERE TULEMAST BULA VINAKA TERVETULOA WILLKOMMEN KALOS ORISATE ALOHA MAI BARUCH HABAKEUWAWATA ISTEN HOZOTT SELAMAT DATANG TUNNGASUGIT BENVENUTO IRASHAIMASU SVEIKIKOMEEKHA BIIN DIG GAIN WITAj BEM-VINDO CROESO

III

WELCOME TO THE MUNICIPAL EMPLOYEES’ RETIREMENT SYSTEM

OF MICHIGAN!

Congratulations on your new position with MERS. We’re excited to have you join

our team. As you’ll soon see, MERS is an organization filled with talented, dedicated

and creative people — people just like you. Most of all, MERS is a collection of

people devoted to working hard for our members and municipalities, and providing

them with superior service and expertise in retirement, investment and insurance

options.

MERS is an organization that embraces diversity, encourages education, and

fosters personal growth and inspiration in each of its employees. We strive to hire

the very best employees, and provide them with all the tools they need to succeed.

In the following pages, we detail the many benefits MERS offers its employees, and

give you a glimpse into the environment and team you’re about to be a part of.

Good luck, and once again, welcome aboard!

Anne Wagner,Chief Executive OfficerMERS of Michigan

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VI Introduction VI A Brief History of MERS VII On a Mission VIII The Four Agreements IX Organizational Structure XI MERS By The Numbers XII Your Guide to MERS XIII Benefits at-a-Glance

1 Insurance Benefits 1 Benefits Continuation (COBRA) 2 Dental Coverage 2 Disability 3 Life Insurance 4 Long Term Care 4 Medical and Vision Coverage 5 Supplemental Insurance 5 Workers’ Compensation Insurance

6 Retirement 6 MERS Defined Benefit Plan 6 Deferred Compensation Plan 7 Health Care Savings Program

8 Education & Professional Development 8 Educational Assistance10 Leadership Development Program 10 Professional Development Funding

11 Health & Wellness11 CPR/AED Training/First Aid Certification11 Employee Assistance Program12 Exercise Facility12 Fitness Allowance13 On-Site Fitness Classes13 Wellness Program

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14 Time Off 14 Bereavement Leave 14 Family Medical Leave Act (FMLA) 16 Holidays 16 Jury Duty 17 Paid Time Off (PTO) 18 PTO Transfer Of Time 18 Personal Leave 19 Paid Community Service Day 19 Leave for Disaster Relief

20 Culture/Work Life 20 MERS U 20 Building/Location 20 Business Casual Dress Code 21 Community Service Opportunities 21 Employee Committees 21 Flexible Working Arrangements 22 Family-Friendly Environment 22 Win-Win Agreements 22 Ethics Hotline 22 Religious/Spiritual Accommodation

23 Financial Rewards23 Adoption Assistance23 Banking - Financial Services24 Cost of Living Adjustment (COLA) 24 Flexible Spending Accounts 24 Pay Increases 24 Dell Computer Employee Purchase Plan 24 Verizon Wireless

25 The List25 Before Your First Day25 During Your First Week26 During Your First Six Months

VI

A BRIEF HISTORY OF MERS

With a proud past, an exciting present and a bright future, the Municipal

Employees’ Retirement System (MERS) of Michigan has helped thousands of

people plan, afford and enjoy the retirements they deserve for more than 65 years.

It’s a history you’re now a part of, and a continuing history you’ll begin to help write.

MERS is a statewide public employee retirement plan serving governmental entities

such as cities, community mental health boards, counties, hospitals, libraries,

medical care facilities, road commissions, townships, villages, and more.

MERS was founded by the Legislature in 1946 and operated under the umbrella of

state government from 1946 until 1996. Under PA 220, MERS became a statutory

public corporation after the participating municipalities voted to separate MERS

from state government. MERS was made up of 506 municipalities and 52,046

members at the time, but bigger things were in store.

Since then, MERS has experienced exponential growth, transforming from a

small office of a dozen or so employees, to a successful nonprofit organization

with more than 130 team members, more than 750 municipalities and 86,000

active and retiree members.

As of 10.28.11

VII

ON A MISSION

MERS has a vision for the future, and the values to take us there

Most companies have a vision and mission statement. At MERS, we really live by

ours. As you’ll soon see, MERS is a cohesive group of more than 130 people united

by a single-minded focus: to serve our members.

VISION

Our present is your future

MISSION

The Municipal Employees’ Retirement System of Michigan (MERS) exists to provide

quality retirement and related services with cost-effective plan administration for

members and beneficiaries.

VALUES

Competence, Creativity, Integrity and Teamwork

MERS ENdS POLICIES

The MERS Retirement Board developed the Ends Policies to set the direction for

planning MERS initiatives and serve as a framework for setting the system’s goals.

The Board’s Ends Policies State All of the System’s Employers and

Employees Will:

Ends #1: Have accurate information of their benefit program provisions;

Ends #2: Experience excellent service;

Ends #3: Participate in cost-effective and innovative, pooled programs.

VIII

THE FOUR AGREEMENTS

At MERS, we do it by the book, and we do it by this book. It’s called The Four

Agreements, and we give a copy to each new MERS employee.

Beautifully-written by Don Miguel Ruiz, The Four Agreements details the personal

promises we should all make with ourselves and each other: Be impeccable with

your word. Don’t take anything personally. Don’t make assumptions. Always do

your best.

Taken solely on a secular level, the principles outlined in the book provide a

template for our interactions with each other. These are more than just words of

wisdom; they’re the words we live — and work by.

IX

HERE’S A LOOk AT THE MERS ORGANIzATIONAL STRUCTURE:

MERS is made up of many different offices, departments and divisions, each

consisting of talented, dedicated people. No matter which office or department

you’ll be joining, you’ll be a part of a greater team, united in providing our members

and municipalities with the service, solutions and security they need.

ExECUTIVE OFFICE

Office of CEO

Legal department

Legislative Affairs and Public Policy

Internal Auditor

Human Resources

The Executive Office serves as the key conduit between MERS and the Retirement

Board, as well as the keepers of the Plan Document, which is our legal authorization

to operate the System.

OFFICE OF ORGANIzATIONAL dEVELOPMENT

Learning and Education division

Process Management

From the professional to the personal, the Office of Organizational Development

is focused on organizational excellence and individual effectiveness. The Office

of Organizational Development covers a lot of MERS ground — all 23 acres, two

offices, and 130 - plus employees, help keep the company running smoothly.

OFFICE OF EMPLOYEE ANd RETIREE SERVICES (OERS)

Benefit Education Division

Service Center division

Participant Operations

Nobody embodies our Ends Policies quite like the Office of Employee and Retiree

Services. OERS offers our 86,000-plus members accurate information and stellar

service, and always finds innovative ways to care for our members.

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OFFICE OF INVESTMENTS

In many ways, the Office of Investments is the reason why we’re all here. They are

the caretakers and investors of the MERS multibillion dollar portfolio, the brain trust

in charge of the Trust itself.

OFFICE OF MARkETING ANd EMPLOYER SERVICES (OMES)

Communications

digital Print and Mail Services

Employer Services

Marketing

Research Services

Located in MERS II next to the home office, the Office of Marketing and Employer

Services (OMES) is the key contact to our municipalities, and helps keep MERS

growing bigger and better. More than any other department, OMES is the face of

MERS, and always puts its best foot forward.

OFFICE OF FINANCE ANd TECHNOLOGY SERVICES

Information Technology

Finance

Library and Records Center

Operations

From lines of computer codes to our bottom line, the Office of Finance and

Technology Services makes sure it all adds up to a successful organization.

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XI

MERS BY THE NUMBERS

Strength in Numbers

MERS is a company with a proud past, and we have an exciting future ahead of us. Here’s a snapshot

of your new company, by the numbers:

2 MERS buildings in the Capitol Park office park

4 The Four Agreements, the credos we live and work by

6 Different Offices: Executive Office

Office of Organizational Development

Office of Employee and Retiree Services

Office of Marketing and Employer Services

Office of Investments

Office of Finance and Technology

6 Years of service credit required to become a vested employee

MERS Officers: Anne Wagner (Chief Executive Officer)

Caryn L. Mateer (Chief Organizational Development Officer)

Carrie A. Lombardo (Chief Marketing and Employer Services Officer)

Mike Moquin (Chief General Counsel)

Leon E. Hank (Chief Financial Officer)

Jeb Burns (Chief Investment Officer)

Debra Peake (Chief Employee & Retiree Services Officer)

9 Members of the MERS Retirement Board, which governs MERS operations

750+ Municipal members

1946 The year MERS was formed as part of the state of Michigan

1996 The year MERS became a non-profit public corporation, branching off from the state

86,000+ Active, retiree, and deferred members

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XII

YOUR GUIdE TO MERS

There are plenty of resources to help you along your way

Once you begin work at MERS, you’ll meet our resident resource guru, Newton,

who serves as the company intranet, and his friend Fig. Newton has the answers to

just about anything you can think of, from important Human Resources forms and

procedures, to who won the grand prize at the annual Chili Cook-Off! Part mascot,

part mentor, Newton is a new team member’s best buddy.

You can also rely on MERS stellar Human Resources staff to answer your

questions. As you’ve probably learned already, they’re as helpful and friendly a

bunch as you’ll find anywhere. If you have any questions between now and your

first day, give them a call at 800.767.6377 ext. 355.

As you might already know, the MERS onboarding website,

www.welcometomers.com, is an important resource for you in the time between

now and your first day on the job. You’ll find many of the important forms and

information you need to hit the ground running, and you’ll get a flavor for what

MERS life is like, too.

Another great resource is MERS main website, www.mersofmich.com. There

you can read all about the products and services we offer, review our newsletters,

even meet the Board. You’ll also find one more important item – directions to

your new office!

Here is some other information you’ll want to keep handy:

MERS of Michigan

1134 Municipal Way

Lansing, MI 48917

517.703.9030

517.703.9708 FAX

Backdoor Office Numbers

Employees may use the backdoor number to check their voicemail messages when

out of the office. The local number is 517.703.9701 and the toll-free number is

888.678.1919.

Websites

www.mersofmich.com www.mersinvestments.com http://mymers.mersofmich.com/

XIII

BENEFITS AT-A-GLANCE

Working at MERS comes with its share of benefits, from the “fringe” to the

defined variety (don’t worry, we’ll explain later). MERS is dedicated to providing its

employees with benefits packages that not only meet but exceed expectations and

industry standards. And, yes, there’s even a paycheck, too.

In the following section, you’ll see an overview of the wide range of benefits eligible

employees receive. Several of the programs (such as Social Security, workers’

compensation, short-term and long-term disability, and unemployment insurance)

cover all employees in the manner prescribed by law. Some programs may require

contributions from the employee, but most are fully paid by MERS. Contribution

requirements may be changed by MERS as deemed necessary and appropriate.

Maybe the best MERS benefit is found between the lines, and within our walls.

Most of all, MERS is a place that rewards hard work, embraces ideas, and nurtures

personal and professional growth. For those reasons and many more, most

employees say the greatest benefit found here isn’t the benefits at all — it’s that

they love their jobs.

We know you will, too.

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INSURANCE BENEFITS

When it comes to great benefits, MERS has you covered. We offer eligible employees comprehensive medical, dental, and vision insurance, in addition to short and long term disability, long term care and life insurance, too. When it comes to coverage, MERS ensures its employees receive only the best insurance.

BENEFITS CONTINUATION (COBRA)

The federal law referred to as COBRA (the Consolidated Omnibus Budget Reconciliation Act) gives private sector employees and their qualified beneficiaries the opportunity to continue group health benefits coverage where a “qualifying event” would otherwise result in a loss of coverage. The length of the continuation coverage varies from 18 months up to 36 months depending upon the “qualifying event.” While COBRA does not apply to MERS, which is a public sector employer, similar COBRA-type requirements are imposed on MERS by the Public Health Services Act. For the sake of simplicity, both Acts will be referred to as COBRA in this section. Some common qualifying events are resignation, termination of employment, or death of an employee; a reduction in an employee’s hours or a leave of absence; an employee’s divorce or legal separation; and a dependent child no longer meeting eligibility requirements.

Under COBRA, the “qualified beneficiary” pays MERS 102 percent of the applicable premium (the full employee cost to MERS for the health benefit elected plus two percent administrative fee) for the period that the benefit covers. MERS provides each eligible employee with a written notice describing rights granted under COBRA when the employee becomes eligible for coverage under MERS health insurance plan. Any questions about COBRA coverage should be submitted to Human Resources.

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dENTAL COVERAGE

All regular full-time employees and their eligible dependents may participate in the MERS dental insurance program, and are all subject to terms and conditions of the agreement between MERS and the insurance carrier.

A change in employment classification (that would result in loss of eligibility to participate in the dental insurance plan) may qualify the employee or beneficiary for benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA). Refer to the Benefits Continuation (COBRA) policy for more information.

In advance of the enrollment date, eligible employees will receive a Summary Plan Description (SPD). This document outlines specific information and pricing structure.

Delta Dental is MERS current provider of dental insurance. Employees who elect dental coverage through MERS currently contribute 10 percent of the monthly premium through payroll deduction. Please contact Human Resources or consult the onboarding website for current contribution rates.

dISABILITY

Short-Term disabilityMERS provides a short-term disability (STD) benefits plan to eligible employees who are unable to work because of a qualifying disability due to an injury or illness. Short-term disability benefits, following approval, will begin on the eighth day of absence (after using five Paid Time Off* days) and may continue for a period of 12 weeks. Benefits shall be based on 66 percent of the employee’s basic wage (maximum of $1000.00 weekly). Coverage is currently provided at no cost to the employee. All regular full-time employees are eligible to participate in the STD plan, subject to all terms and conditions of the agreement between MERS and the insurance carrier.

Disabilities arising from pregnancy or pregnancy-related illness are treated the same as any other illness that prevents an employee from working. STD benefits are offset by any workers’ compensation benefits so that combined benefits do not exceed the maximum level.

Details of the STD benefits plan including benefit amounts, when they are payable, limitations, restrictions, and other exclusions, are described in the Summary Plan Description. Eligibility for this benefit commences on the first day of employment with MERS.

MERS may, at its discretion, change carriers and provide for an employee co-pay amount as deemed necessary.

*Note: For a complete description of Paid Time Off (PTO), see page 17.

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Long-Term disabilityMERS provides a long term disability (LTD) benefits plan to help eligible employees cope with an illness or injury that results in a long-term absence from employment. Long-term disability benefits, (maximum of $1000.00 weekly) following approval, will begin at the 13th week of disability. Benefits will be payable at 66% of employee’s basic wage. LTD is designed to ensure a continuing income for employees who are disabled and unable to work. Coverage is currently provided at no cost to the employee. All regular full-time employees are eligible to participate in the LTD plan, subject to all terms and conditions of the agreement between MERS and the insurance carrier. LTD benefits are offset with amounts received under Social Security or workers’ compensation for the same time period.

Details of the LTD benefits plan including benefit amounts, and limitations and restrictions are described in the Summary Plan Description provided to eligible employees.

Eligibility for this benefit commences with the first day of employment with MERS. MERS may, at its discretion, change carriers and provide for an employee co-pay amount as deemed necessary.

Note: Additional coverage may be obtained through other organizations, such as Aflac, and are the responsibility of the individual employee.

LIFE INSURANCE

Life insurance offers you and your family important financial protection. MERS provides a basic life insurance plan for eligible employees at no cost to the employee. Additional dependent life insurance is currently provided at no cost to the employee. The spousal benefit is $5,000 and the children’s benefit is $2,000 per child. The group term life insurance will be two times the employee’s basic annual salary, up to a maximum of $200,000.

Accidental Death and Dismemberment (AD&D) insurance provides protection in cases of serious injury or death resulting from an accident. AD&D insurance coverage is provided as part of the basic life insurance plan.

All regular full-time employees are eligible to participate in the life insurance plan, subject to all terms and conditions of the agreement between MERS and the insurance carrier. At present, premiums for coverage are completely paid by MERS.

Details of the basic life insurance plan, including benefit amounts, are described in the Summary Plan Description. Coverage for this benefit commences on the first day of employment with MERS.

MERS may, at its discretion, change the provider and provide for an employee co-pay amount as deemed necessary.

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LONG-TERM CARE

Long-term care is the type of care received by someone needing assistance in performing his/her basic activities of daily living, or someone with a cognitive impairment. Full-time employees and their spouses, parents, grandparents, siblings, in-laws, and adult children are all eligible for Unum Long Term Care, at their expense. MERS employees who are vested with six years of service receive this benefit 100% employer paid.

MEdICAL ANd VISION COVERAGE

Eligible employees may participate in the health insurance plan subject to all terms and conditions of the agreement between MERS and the insurance carrier. MERS employees who are eligible for health insurance through a spouse elsewhere or through some other prior arrangement are eligible for reimbursement not to exceed 25% of the current single coverage rate. A change in employment classification that would result in loss of eligibility to participate in the health insurance plan may qualify an employee for benefits continuation under the Consolidated Omnibus Budget Reconciliation Act (COBRA). Refer to the Benefits Continuation (COBRA) policy for more information. Details of the health insurance plan are described in the Benefits Summary. A benefits booklet and information on cost of coverage will be provided in advance of enrollment to eligible employees. Contact the Human Resource for more information about health insurance benefits. MERS has selected Humana for health insurance coverage and VSP for vision insurance coverage. The medical coverage uses the Cofinity network of providers and the vision coverage uses the VSP Signature Plan network of providers. Employees who elect health insurance coverage through MERS currently contribute 10% of the monthly premium through payroll deduction. MERS may, at its discretion, change the provider and the employee co-pay amount as deemed necessary.

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SUPPLEMENTAL INSURANCE

MERS offers supplemental insurance provided by Aflac, which offers additional insurance policies that include:

• Accident

• Cancer

• Sickness

• Specified Event: Cash benefits for the following: heart attack, bypass surgery, stroke, end stage renal failure, major organ transplant, third-degree burns, coma, paralysis, and intensive care benefits.

MERS may, at its discretion, change the provider and provide for an employee co-pay amount as deemed necessary. Supplemental insurance is 100 percent employee paid.

WORkERS’ COMPENSATION INSURANCE

MERS provides a comprehensive workers’ compensation insurance program at no cost to employees. This program covers any injury or illness sustained in the course of employment that requires medical, surgical, or hospital treatment. Subject to applicable legal requirements, workers’ compensation insurance provides benefits after a short waiting period or, if the employee is hospitalized, immediately.

Employees who sustain work-related injuries or illnesses should inform their supervisor immediately. No matter how minor an on-the-job injury may appear, a written report must be filed with Human Resources immediately. This will expedite the claim procedure with our designated carrier.

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RETIREMENT

At our core, MERS is in the retirement business, helping our members provide their employees with the safe, secure retirements they’ve earned. We provide the same for our own employees, rewarding their service with a variety of great retirement plans, most importantly our Defined Benefit Plan. As you will come to know well, the Defined Benefit Plan is the promise of a lifetime monthly benefit for eligible employees in their retirements.

MERS dEFINEd BENEFIT PLAN

Regular full-time employees, effective with their date of hire, will become members of the MERS Defined Benefit Plan. This plan consists of benefit program B3 (2.25 percent multiplier), F55/30, six-year vesting and a final average compensation of three years. Employees must work a minimum of 80 hours per month to receive service credit. Membership is mandatory. Employees will contribute two percent of compensation as defined in the MERS Plan Document. These contributions will be on a pre-tax basis. MERS has also adopted an E-2 cost-of-living increase of 2.5 percent annually for all retirees/beneficiaries who retired on or after January 1, 2005.

Note: For a complete description of the Defined Benefit Plan, please contact Human Resources.

dEFERREd COMPENSATION PLAN

MERS offers employees the opportunity to participate in an optional Deferred Compensation (457) Plan currently administered by ICMA Retirement Corporation. Employees may defer up to IRS allowable amounts. Employees interested in enrolling in this program should contact Human Resources for more information.

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HEALTH CARE SAVINGS PROGRAM

The post-employment Health Care Savings Program (HCSP) is a way to help you prepare for the rising costs of health care in retirement. The Health Care Savings Program is an employer-sponsored savings account, designed to set aside money to cover the escalating costs of post-employment health care.

Under the program, MERS makes tax-free contributions (equal to one percent of your annual salary) to an employee’s individual account. All employees must also contribute to their HCSP account through mandatory salary reduction. All new employees are required to contribute $1 to their HCSP account through mandatory salary reduction. Elections are deducted from employee paychecks each bi-weekly pay period. All contributions are tax-free. Upon leaving employment, the employee’s account balance is available for tax-free reimbursement of medically related expenses, including health insurance premiums for the employee and eligible dependents. Assets in the account will accumulate tax-free, and payouts used for medical expenses remain tax-free.

Half of any accrued leave (PTO) in excess of 220 hours will be converted to a cash contribution to the Health Care Savings Program at the end of each year. Any remaining hours in excess of 220 are lost. Please see page 18 for more information about your PTO. Employee contributions are permitted on a post-tax basis. Please notify Human Resources to make arrangements for post-tax contributions.

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EdUCATION & PROFESSIONAL dEVELOPMENT

Employees who stop learning stop improving. MERS is dedicated to helping our employees continually learn and grow and develop professionally and personally. From tuition assistance to Leadership Development, professional training and seminars, MERS offers our employees the promise of helping them reach their full potential.

EdUCATIONAL ASSISTANCE

The educational assistance program encourages personal development through formal education so that employees can maintain and improve job-related skills or enhance their ability to compete for jobs within MERS.

MERS will provide employees with a loan for 80 percent of their tuition costs related to pursuit of an associate’s or bachelor’s degree. Employees are responsible for funding the remainder (20 percent) of their education, as well as any additional fees including but not limited to administrative, lab or educational expenses such as books. Mileage is also the responsibility of the employee. MERS has the sole subjective discretion to determine whether a course relates to an employee’s current job duties or a foreseeable future position.

Masters Made EasierEmployees who are pursuing a master’s level (or higher) degree program relevant to their employment and approved by MERS CEO, will be provided with a loan for 80 percent of the tuition costs. Employees are responsible for funding the remainder (20 percent) of their education, as well as any additional fees including but not limited to administrative, lab or educational expenses such as books. Mileage is also the responsibility of the employee. Master’s (or higher level) programs must be directly related to MERS needs. MERS has the sole subjective discretion to determine whether a course relates to an employee’s current job duties or a foreseeable future position.

Eligible employees are those who have completed 180 calendar days of service in an eligible employment classification unless the service requirement is waived by MERS. To maintain eligibility, employees must remain on the active payroll and be performing their job satisfactorily through completion of each course. Regular full-time employees in good standing are eligible for a tuition loan.

While educational assistance is expected to enhance an employee’s performance and professional abilities at MERS, participation in formal education will not entitle the employee to automatic advancement, a different job assignment, or pay

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increases. Participation in the MERS educational assistance program does not alter the terms of employment for participants.

MERS invests in educational assistance for employees with the expectation that the investment be returned for the benefit of the Retirement System through enhanced job performance.

An employee who receives a loan in pursuit of an associate’s or bachelor’s degree must repay the loan in the amount determined by MERS, if he/she either

• Voluntarily separates from, or is terminated by MERS within three years of the most recent disbursement of funds.

• Voluntarily separates from, or is terminated by MERS within three years of completing the course or degree and fails to attain a 2.0 or better for an individual undergraduate course, or fails to complete the associate’s, bachelor’s, or certification program within 10 years.

• An employee who receives a loan in pursuit of a master’s (or higher level) degree, must repay the loan in the amount determined by MERS, if he/she either voluntarily separates from, or is terminated by MERS within five years of the most recent disbursement of funds.

• Fails to attain a 3.0 or better for an individual graduate course, or

• Fails to complete the master’s program within five years.

Copies of grade reports must be submitted to Human Resources as soon as grades are issued by the educational institution.

The terms of repayment will be determined on a case by case basis. Individual terms will stipulate a reasonable schedule for repayment and a reasonable rate of interest.

Loans given to those who remain with MERS for longer than the stipulated time period will be treated as forgiven and need not be repaid.

Courses taken must be part of an accredited, MERS-recognized college curriculum, or taken through an accredited advanced educational institution as determined by the Human Resources Director.

Employees must complete and submit educational assistance forms, and funds must be requested by July 30 for the following fiscal year.

A thorough educational plan must be submitted upon initial request and updated as necessary. This plan must outline all degree requirements and a timeline indicating course and degree completion, and be signed by an academic advisor of the institution(s) attended.

Enrollment, withdrawal or re-enrollment for an approved educational program to be funded under this policy must be discussed and approved by the direct supervisor, the unit officer, and the Human Resources Director.

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LEAdERSHIP dEVELOPMENT PROGRAM

MERS Leadership Development Class is open to any MERS employee who desires to become a future leader in the MERS organization. The class meets six times during the calendar year, usually every other month beginning in February, to study both the theory and practice of leadership. Taught by MERS CEO, the class focuses on leadership communication and how it relates to every facet of leading people, whether a small group or a large organization. Class members are given a text book and syllabus before the first class meeting outlining the year’s assignments. An enrollment announcement is sent to the MERS office staff in November to solicit membership interest for the coming year. Each participant attending four of the six classes will earn a certificate of achievement.

PROFESSIONAL dEVELOPMENT FUNdING

Employees are eligible to request funding to attend professional development activities such as certificate programs, conferences and seminars. Requests should be made as far in advance as possible and submitted via the normal budget process whenever possible.

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HEALTH & WELLNESS

MERS wants to make sure our employees are happy and healthy. We offer a variety of wellness programs and benefits for our employees, encouraging mental and physical well-being through education, accessibility and assistance.

CPR/AEd TRAINING/FIRST AId CERTIFICATION

MERS employees are eligible to receive training in Cardio-Pulmonary Resuscitation (CPR), Automatic External Defibrillator (AED) or First Aid Certification.

EMPLOYEE ASSISTANCE PROGRAM

MERS cares about the health and well-being of its employees and recognizes that a variety of problems can disrupt their work and personal lives. On occasion, employees need professional assistance and advice to help them address these problems.

Through the Employee Assistance Program (EAP), MERS provides confidential access to professional counseling services for help in confronting personal problems, as such alcohol and other substance abuse, marital and family difficulties, financial or legal issues, and emotional distress. The EAP is available to all employees and their immediate family members. They offer problem assessment, short-term counseling and referral to appropriate community and private services. This service is provided through TEAM, a subsidiary of the American Society of Employers.

The EAP is strictly confidential and is designed to safeguard an employee’s privacy and rights. Information given to the EAP counselor may be released only if requested by the employee in writing. All counselors are guided by a professional code of ethics.

For self-referrals, Human Resources is not provided with any information concerning individual employee participation in the EAP. Human Resources is provided with a report on the number of employees using this service, but individual names are omitted. For formal referrals (company initiated referrals) individuals are asked to release information such as appointment dates and attendance. However, any information given to an EAP counselor is not shared with Human Resources.

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There is no cost for an employee to consult with an EAP counselor. If further counseling is necessary, the EAP counselor will outline community and private services available. The counselor will also let employees know whether any costs associated with private services may be covered by their health insurance plan. Costs that are not covered are the responsibility of the employee.

Please speak with Human Resources if you have questions or would like to provide feedback about the EAP or TEAM.

ExERCISE FACILITY

MERS has an in-house gym complete with free weights, treadmills, elliptical trainers and more. All MERS employees can use this exercise facility free of charge.

FITNESS ALLOWANCE

All full-time employees are entitled to a fitness or wellness allowance of $150 per year. The following activities are examples of what the fitness allowance may be used for:

• On-site fitness classes at MERS

• Off-site fitness classes

• Fitness club memberships

• One-on-one personal training

• Weight loss programs (required foods, nutrients, etc.)

• Smoking cessation classes and groups

• Health related DVDs/tapes, books

• Gym memberships

• Sporting league registration and individual play fees including but not limited to golf, basketball, softball, baseball, etc.

• Running and walking race registration fees

• Massage (not including MERS massages)

• Personal fitness equipment including but not limited to: running shoes, clothes, weights, weight lifting machines, yoga mats, stretch bands, exercise balls, braces

• Treadmills, exercise bikes, etc.

• Vitamins and supplements

Employees must submit an expense voucher with attached receipt(s) to Human Resources for approval in order to receive their allowance. Anything non-MERS related is subject to taxes.

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ON-SITE FITNESS CLASSES

MERS offers on-site exercise classes. These classes are offered after working hours for a nominal fee, and are taught by certified instructors. Contact Human Resources for more information.

ON-SITE MASSAGE

Each month, MERS offers 15-minute chair massages with a certified massage therapist for a nominal fee. Appointments are available to all full-time staff.

WELLNESS PROGRAM

The Wellness Committee is dedicated to improving and maintaining the health and well-being of all MERS employees. The committee provides activities, programs and information to promote healthy lifestyle choices. Listed below are goals and objectives that the committee has developed in order to support this mission:

• Promote a healthy lifestyle both personally and professionally

• Motivate, educate and support employees and wellness

• Provide and sponsor wellness programs

• Provide fitness opportunities to staff

• Create a sense of community within MERS

• Inspire employees to take an active role in their physical health and well-being

• Support health and wellness initiatives in the workplace and in the community

• Build a community of camaraderie through competition

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TIME OFF

MERS understands that our employees have commitments, families, and lives beyond our walls. MERS makes every effort to accommodate the events that arise outside of work. With Paid Time Off (PTO), paid holidays, paid community service day, and personal leave, MERS helps you make the most of your time away from work.

BEREAVEMENT LEAVE

Employees who wish to take time off due to the death of a family member should notify their supervisor immediately. MERS defines family member as the employee’s spouse, parent, grandparent, child, sibling, the employee’s spouse’s parent, child or sibling of employee’s child’s spouse, or grandchildren. Special consideration will also be given to any other person whose association with the employee was similar to any of the above relationships.

Up to five days of paid bereavement leave will be provided to eligible regular employees for the death of an immediate family member defined as spouse, child, parent, or sibling. For all other family members, up to three days of paid bereavement leave will be provided to eligible regular employees.

Bereavement pay is calculated based on the base pay rate at the time of absence. Time allocated for bereavement leave is separate from Paid Time Off.

Bereavement leave will normally be granted unless there are unusual business needs or staffing requirements. Employees may, with their supervisor’s approval, use any available paid leave for additional time off as necessary.

FAMILY MEdICAL LEAVE ACT (FMLA)

MERS provides Family Medical Leave under the Family Medical Leave Act (FMLA) without pay to eligible employees who wish to take time off from work duties to fulfill family obligations relating directly to childbirth, adoption, or placement of a foster child; or to care for a child, spouse, or parent with a serious health condition; or for the employee’s own serious health condition. A serious health condition means an illness, injury, impairment, or physical or mental condition that involves inpatient care in a hospital, hospice, or residential medical care facility; or continuing treatment by a health care provider. An employee may also be entitled to take FMLA leave to help care for a member of the United States Armed Services who is suffering from an injury or illness or experiences another qualified exigency.

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All regular full-time employees are eligible to request family leave as described in this policy:

Eligible employees may request family leave only after having completed one year of service and after working 1,250 hours over the past 12 months. Eligible employees should make requests for family leave to their supervisors at least 30 days in advance of foreseeable events and as soon as possible for unforeseeable events.

Employees requesting family leave related to the serious health condition of themselves, a child, spouse, or parent will be required to submit a health care provider’s statement verifying the need for a family leave to provide care, its beginning and expected ending dates, and the estimated time required. Eligible employees may request up to a maximum of 12 weeks of family leave within any 12-month period to care for their own serious health condition or the serious health condition of a qualified family member.

Employees may also apply to take FMLA leave to care for a sick or injured member of the United States Armed Forces, or to deal with a qualifying exigency related to their own military service or the military service of a qualifying family member. An employee may take up to 12 weeks of leave in relation to a qualifying exigency and up to 26 weeks to care for a qualifying service member in a single 12-month period.

Any combination of family FMLA leave may not exceed this maximum limit. If this initial period of absence proves insufficient, employees may apply to take Unpaid Personal Leave. Employees may use FMLA leave concurrently with regular Paid Time Off. The employee will be coded as being on FMLA leave and have the job protection it affords, but will be paid by using accrued or donated Paid Time Off. Married employee couples will be restricted to a combined total of 12 weeks leave within any 12-month period for childbirth, adoption, or placement of a foster child; or to care for a parent with a serious health condition. Married employee couples will be restricted to a combined total of 26 weeks of leave within any 12 month period to care for a qualified service member.

Subject to the terms, conditions, and limitations of the applicable plans, MERS will continue to provide health insurance benefits for the full period of the approved family leave. This continuation is subject to employee payment of applicable co-pays, if any.

Benefit accruals, including paid time off, holiday benefits, and contributions to retirement or the Health Care Savings Program will be suspended during the leave and will resume upon return to active employment.

To ensure an employee’s return to work can be properly scheduled, an employee on family leave is requested to provide MERS with at least two weeks advance notice of the date the employee intends to return to work. When a FMLA leave ends, the employee will be reinstated to the same position, if it is available, or to an equivalent position for which the employee is qualified.

If an employee fails to return to work on the agreed upon return date, MERS will assume that the employee has resigned.

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HOLIdAYS

MERS provides paid time off to all full-time employees on the 13 holidays listed below:

• New Year’s Day (January 1)• Martin Luther King’s Birthday (January)• President’s Day (third Monday in February)• Memorial Day (last Monday in May)• Independence Day (July 4)• Labor Day (first Monday in September)• Columbus Day (second Monday in October)

MERS will pay for holiday time off to all eligible employees when they’re assigned an eligible employment classification. Holiday pay will be calculated based on the employee’s straight-time pay rate (as of the date of the holiday) times the number of hours the employee would otherwise have worked on that day. Full-time employees who work a different work schedule are entitled to holiday pay equivalent to normal workday hours. (Example: Employee who works 10-hour days will receive holiday pay at 10 hours per day.) Holidays that occur on days normally not scheduled for work will require an extra day off to maintain a 40-hour workweek.

To be eligible for holiday pay, employees must work or receive paid time off for the last scheduled day immediately preceding and the first scheduled day immediately following the holiday.

A recognized holiday that falls on a Saturday will be observed on the preceding workday. A recognized holiday that falls on a Sunday will be observed on the following workday.

If a recognized holiday falls during an eligible employee’s paid absence (such as vacation or sick leave), holiday pay will be provided instead of the paid time off benefit that would otherwise have applied.

If eligible nonexempt employees work on a recognized holiday, they will receive holiday pay plus wages at one and one-half times their straight-time rate for the hours worked on the holiday.

Paid time off for holidays will be counted as hours worked for the purposes of determining whether overtime pay is owed.

JURY dUTY

MERS encourages employees to fulfill their civic responsibilities by serving jury duty when required.

Jury duty pay will be calculated on the employee’s base pay rate times the number of hours the employee would otherwise have worked on the day of absence.

• Veteran’s Day (November)• Thanksgiving (fourth Thursday in November)• Day after Thanksgiving• Christmas Eve (December 24)• Christmas Day (December 25)• New Year’s Eve (December 31)

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All regular full-time employees are eligible for paid jury duty.

Full-time employees participating in jury duty who wish to receive their normal compensation, must sign over jury duty fees, minus travel expenses to MERS Human Resources Department or obtain approval for leave for that period of time.

Employees must show the jury duty summons to their supervisor as soon as possible so that the supervisor may make arrangements to accommodate their absence. A copy of the jury duty summons must also be provided to Human Resources. Of course, employees are expected to report for work whenever the court schedule permits.

Either MERS or the employee may request an excuse from jury duty if, in MERS judgment, the employee’s absence would create serious operational difficulties.

PAId TIME OFF (PTO)

Paid time off (PTO) is an all-purpose time-off policy for eligible employees to use for vacation, illness or injury, and personal business. It combines traditional vacation and sick leave plans into one flexible, paid time-off policy. All regular full-time employees are eligible to earn and use PTO as described in this policy.

The amount of PTO employees receive each year increases with the length of their employment as shown in the following schedule:

New employees will accrue PTO at the rate of 6.15 hours each biweekly pay period beginning with their first paycheck, culminating in 20 days for years one through three. If the employee’s employment is terminated for whatever reason during the first six months of employment, all PTO used will be deducted from the hours earned in the employee’s final paycheck. If the final paycheck has been issued without prior notice of termination, payment to MERS must be made by the terminated employee for the PTO used.

After completing three years of eligible service, the employee is entitled to 22 PTO days each year, accrued biweekly at the rate of 6.77 hours per biweekly pay period.

After completing six years of eligible service, the employee is entitled to 27 PTO days each year, accrued biweekly at the rate of 8.31 hours per biweekly pay period.

After completing nine years of eligible service, the employee is entitled to 32 PTO days each year, accrued biweekly at the rate of 9.85 hours per biweekly pay period.

No leave shall accrue during a biweekly pay period that an employee does not receive compensation by MERS. Compensation for this purpose does not include short-term disability, long term disability, or workers’ compensation payments.

Taking Your TimePTO can be used in minimum increments of 15 minutes. Employees who have an unexpected need to be absent from work should contact their direct supervisor before, or at, the scheduled start of their workday to request PTO. The direct

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supervisor must also be contacted on each additional day of unexpected absence for the same purpose.

To schedule planned PTO, employees should request advanced approval from their supervisors via email. Requests will be reviewed based on a number of factors, including business needs and staffing requirements.

PTO is paid at the employee’s base rate at the time of absence. It does not include overtime or any special forms of compensation such as incentives, commissions, bonuses, or shift differentials.

Half of any accrued leave (PTO) in excess of 220 hours will be converted to a cash contribution to the Health Care Savings Program at the end of the benefit year. These hours will be multiplied by the employee’s hourly rate to determine the amount to deposit. Any remaining hours in excess of 220 are lost.

Upon termination of employment, employees will be paid for unused PTO that has been earned through the last day of work, not to exceed the maximum

of 220 hours.

PTO TRANSFER OF TIME

Circumstances may arise where employees must be off work for an extended period of time due to personal illness or family emergency. Employees, with the approval of their supervisor, may use PTO banked time as compensation during the absence.

In instances where employees may have exhausted all or are expected to exhaust all PTO time resulting in periods of no pay, MERS will allow any employee to voluntarily elect a transfer of excess paid time off from their actual banked time to the banked time of a fellow employee. MERS will require that any donating employee retain a bank of five days of PTO time.

Transfer may be processed by completing the Request to Transfer PTO Hours Form and submitting the form to Human Resources. All regular full-time employees are eligible for PTO transfer of time.

PERSONAL LEAVE

At the discretion of the department officer, MERS provides leaves of absence without pay to eligible employees who wish to take time off from work duties to fulfill personal obligations. All regular full-time employees who have completed 12 months of service are eligible for personal leave.

As soon as eligible employees become aware of the need for a personal leave of absence, they should request permission from their supervisor.

Personal leave may be granted for a period of 30 to 90 calendar days per every

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one-year period. If this initial period of absence proves insufficient, consideration will be given to a written request for a single extension of no more than 30 calendar days. With the supervisor’s approval, an employee may take any available sick leave or vacation leave as part of the approved period of leave.

Requests for personal leave will be evaluated based on a number of factors, including anticipated workload requirements and staffing considerations during the proposed period of absence.

Subject to the terms, conditions, and limitations of the applicable plans, health insurance benefits will be provided by MERS for the first 30 calendar days after the approved personal leave begins. Following that 30-day period, employees will become responsible for the full costs (100%) of benefits if they wish coverage to continue. When the employee returns from personal leave, benefits will be provided by MERS according to the applicable plans.

Benefit accruals, including paid time off, holiday benefits, and contributions to retirement or the Health Care Savings Program will be suspended during the leave and will resume upon return to active employment.

When a personal leave ends, every reasonable effort will be made to return the employee to the same position, if it is available, or to a similar position for which the employee is qualified. However, MERS cannot guarantee reinstatement in all cases.

If an employee fails to report to work promptly at the expiration of the approved leave period, MERS will assume the employee has resigned.

PAId COMMUNITY SERVICE dAY

MERS believes in giving back to the community and encourages employee involvement in various charity causes. Eligible staff may use 8 hours of paid company time for charitable causes. Contact Human Resources for more information, policy guidelines, and charitable opportunities in the area.

LEAVE FOR dISASTER RELIEF

MERS believes in supporting worthwhile causes, and supports staff who wish to provide disaster relief. Staff may seek approval from their supervisor to take up to 10 days of paid leave to provide disaster relief assistance. The type of volunteer disaster relief activity must also be approved through Human Resources and specific efforts must be documented.

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CULTURE/WORk LIFE

MERS is committed to creating a culture of diversity, community, and teamwork, and fosters that environment in many different ways. From our environmentally-friendly home office, to our flexible schedules and business casual dress code, MERS is dedicated to putting the life back in “work life.”

MERS U

MERS fosters a learning environment and ensures employees have all the training and knowledge they need to succeed. New hires are enrolled in the MERS University, an ongoing program to give the foundational information and advanced training needed for each specific position.

BUILdING/LOCATION

The MERS I building is a modern monument to eco-friendly design, with renewable cork flooring and bamboo stairs, and inviting open entryways and common areas. Located in the outskirts of Lansing, Michigan, MERS home office is surrounded by a beautiful backdrop of woods and wildlife.

BUSINESS CASUAL dRESS COdE

Employees contribute to the culture and reputation of MERS in the way they present themselves. Good grooming and appropriate dress reflect employee pride and inspire confidence on the part of such persons. During business hours and when representing MERS, employees are expected to present a professional, clean, neat and tasteful appearance.

On Fridays and during special events, jeans will be permitted. Jeans must be clean, free of rips, tears, fraying and may not be excessively tight or revealing. Please refer to the complete “Business Casual Dress Code Policy” on our intranet for detailed information.

Newton & Fig,MERS intranetresidentgurus

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COMMUNITY SERVICE OPPORTUNITIES

Our commitment to the community starts from within our walls. In addition to the Paid Community Service Day, MERS Employee Action Committee (EAC) hosts several “MERS Gives,” events throughout the year to benefit Lansing-area families.

EMPLOYEE COMMITTEES

MERS encourages its employees to interact and participate in the company culture, and offers a variety of committees employees can be involved with. From giving new hires a warm welcome, to giving needy families a helping hand, MERS committees are a great way to get involved.

• The Employee Action Committee (EAC) – The EAC is an action-oriented team designed to ensure that the thoughts and concerns of MERS employees are heard, prioritized and attended to. The members of this team review employee ideas and provide reliable solutions and timely feedback for all submitted suggestions.

• Diversity Council – The Diversity Council is an event planning committee to increase diversity awareness.

• Welcome Committee – The Welcome Committee welcomes and helps to transition new hires to MERS.

• Wellness Committee – The Wellness Committee educates MERS staff about health and wellness topics by planning events and offering programs.

• Special Events (Volunteers are welcome to help plan these events):

º Board sponsored staff appreciation luncheon

º Chili Cook-Off

º St. Patrick’s Day Potluck

º Staff Summer Outing

º Bring Your Child to Work Day

º All Staff Retreat

º Cinco de Mayo Potluck

FLExIBLE WORkING ARRANGEMENTS

MERS understands the definition of workplace is changing, and we’re changing right along with it. MERS flexible working arrangements allow staff members to have a more variable schedule or working location, as opposed to a standard 8-hour workday in the MERS office. The ability to use flexible work arrangements is totally dependent on the position and the needs of the department, and there are positions that do not qualify for flexible work arrangements at any time. Computer

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levels of security, access, and support will be determined by IT and your supervisor. Please see the Holidays Policy for guidelines regarding payment for holidays when flexible work arrangements are being used.

Here are a few examples of how you might use flexible working arrangements:

• Flextime — Varying starting and ending times, either on a temporary/irregular or permanent basis.

• Flexplace — Varying remote working locations besides the MERS office. Flexplace could be on a temporary/irregular basis (i.e. working from home, traveling) or part-time on a permanent basis (i.e. working from home once a week).

• Compressed workweeks — Workweek compressed into fewer than five days, on a temporary/irregular, seasonal or permanent basis.

• Regular part-time — Less than full-time status.

• Telecommuting — Telecommuting at MERS is designed for employees to work on a permanent, full-time basis in a remote office setting using technology to perform their job duties.

FAMILY-FRIENdLY ENVIRONMENT

From “Bring Your Child To Work Day” every spring, to summertime outings like the Lansing Lugnuts baseball game, MERS makes an effort to include — and invite — your family in the fun.

WIN-WIN AGREEMENTS

MERS believes all employees should set goals for themselves. The Win-Win Agreement is a yearly agreement between the employee and their direct supervisor. It is the benchmark used to measure individual success.

ETHICS HOTLINE

To aid internal communications, MERS created an “Ethics Hotline,” offering staff a way to anonymously report unethical or behavioral misconduct via Web or phone.

RELIGIOUS/SPIRITUAL ACCOMMOdATION

MERS respects the Religious/Spiritual beliefs and practices of all employees and will make, upon request, an accommodation for such beliefs and practices when a reasonable accommodation is available that does not create an undue hardship on MERS business.

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FINANCIAL REWARdS

MERS is dedicated to supporting our employees — professionally and personally, but also financially. With adoption assistance programs, flexible spending accounts, pay increases and even cost-of-living adjustments (COLA), MERS is committed to offering employees competitive compensation packages.

AdOPTION ASSISTANCE

Full-time staff who meet the established criteria listed below shall be eligible for reimbursement for eligible expenses related to the adoption process. Reimbursement will not exceed $5,000.

Criteria for EligibilityStaff who have completed one year of continuous service in a full-timeregular position at the time of application. The adopted child must be under the age of eighteen (18) at the time of adoption, and must not be married.

Eligible Expenses• Adoption agency and placement fees

• Attorneys fees/court costs

• Cost of temporary foster care for the child (during the adoption process)

• Immunizations (during the adoption process and prior to the finalization of the adoption)

• Reasonable and necessary transportation and lodging associated with the adoption

BANkING – FINANCIAL SERVICES

Lake Trust Credit Union offers an array of financial options open to all MERS employees. When you sign up for a Lake Trust checking account, you’ll receive:

• Free debit card

• Ultimate interest on balances up to $25,000

• Free ATMs anywhere

Lake Trust Credit Union also offers many savings and investment options, as well as loan and credit card options.

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COST-OF-LIVING AdJUSTMENT (COLA)

A cost-of-living adjustment may be made at the beginning of every year, if approved by the MERS Retirement Board.

FLExIBLE SPENdING ACCOUNTS

A Flexible Spending Account allows eligible employees to pay qualified medical and dependent care expenses, and their share of premiums (under the benefit plan) using pre-tax dollars. The MERS Flexible Spending Account (FSA) provider is Next Generation Enrollment. The FSA helps you save up to $5,000 for eligible medical expenses and an additional $5,000 for dependent childcare expenses, and is available as a handy debit card.

PAY INCREASES

In the first year of employment or following a promotion, employees are eligible for up to a three percent pay increase after their 6-month review, and a pay increase up to three percent may be awarded at the annual performance review. After the first year, employees are eligible for up to 6% pay increase at their annual review, in addition to any COLA enhancements.

dELL COMPUTER EMPLOYEE PURCHASE PLAN

MERS employees are eligible for discounts on Dell merchandise.

VERIzON WIRELESS

MERS offers an employee discount of up to eight percent off of the monthly access fee on qualifying plans with a monthly access fee of $34.99 or higher.

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BEFORE YOUR FIRST dAY:

Sign and return your Offer Letter to MERS Human Resources

If possible, schedule a day and time to complete necessary paperwork at MERS

Take time to have your picture taken and participate in our New Hire Interview

Review your training schedule for your first few weeks of work

Go to lunch with your department and/or supervisor

Make sure you have read this Welcome Book!

dURING YOUR FIRST WEEk:

Review MERS Policies and Procedures with Human Resources

Review MERS building security procedures

Complete computer and phone system training

Complete company-wide introductions

Begin your department training

Complete any miscellaneous paperwork with Human Resources

Complete online timesheet training

Read and sign MERS Restated Standards of Ethical Conduct

Review MERS performance objectives and employee review process

Schedule weekly one-on-one sessions with your supervisor

Meet your new hire mentor

Discuss goals and objectives for your department with your supervisor

If applicable, request company credit card and review policy

If applicable, complete forms for direct deposit

Enroll in MERS Health, Dental, Life, or other insurance programs

THE LIST

Stay on track with this handy new hire checklist There are many milestones and tasks to accomplish between now and your first day, your first week, first month, six months and even six years at MERS. Here’s a handy checklist to help you hit the ground running, and to stay on the right track once you get here:

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dURING YOUR FIRST SIx MONTHS:

Complete your new employee training, MERS Academy Level I – Foundational Knowledge

Establish your Win-Win Agreement with your supervisor

Complete your six-month review

NOTES & QUESTIONS

1134 MUNICIPAL WAY

LANSING, MI 48917

517.703.9030

800.767.6377

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FORM 2227A 091411 15

This publication contains a summary description of MERS benefits, policies or procedures. MERS has made every effort to ensure the information and benefits described in this Welcome Book are accurate and up-to-date. If any of the benefits or policies described herein conflict with the MERS Plan document or MERS Official Policies the

Plan document and Official Policies control. The benefits, policies and procedures described are subject to change without notice; for more information, contact the MERS

Human Resources Department.