Choose the benefits coverage that’s right for you Find your fit

Choose the benefits coverage that is right for you. Find your fit.

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Contents

1 About this brochure 2 Your Deloitte benefit choices 5 11 12 13 17 20 21 22 23

Your medical choices Your dental plan Your vision care plan choices Your flexible spending account choices Your life and accident choices Your disability insurance Additional choices Your retirement Deloitte-provided resources

As used in this document, “Deloitte” means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of

2009 Benefits Enrollment Brochure Deloitte LLP and its subsidiaries. 28

Choose the benefits coverage that is right for you. Find your fit.

Choose the benefits coverage that’s right for you Find your fit About this brochure This brochure has been designed to help you Find your fit by selecting benefits that are right for you and your family — benefits that fit your needs. This brochure provides: • General information about your benefits, including whom you may cover and what is covered • Detailed explanations of your plan choices • Questions and tips that you can use to assess your needs If you have any questions, please contact the CallCenter at +1 800 DELOITTE (+1 800 335 6488). Analysts are available from 6:00 a.m. to 7:00 p.m. Central Time.

Your Total Rewards are an essential part of your Deloitte Talent Experience — that’s why we offer a combination of programs designed to provide you with an array of options to help fit your personal needs. Through the choices available to you, you will be able to customize your benefits package to suit your specific needs. Take this opportunity to develop an understanding of the Deloitte-sponsored programs. Continue reading to understand your choices and how you can tailor your coverage. It’s important that you choose the benefits coverage that’s right for you. Find your fit — remember to enroll within 31 days of becoming eligible for benefits.

Choose the benefits coverage that is right for you. Find your fit.

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Your Deloitte benefit choices

We recognize the importance of offering a competitive program and providing a core level of benefits that takes advantage of the broad range of employee benefit programs available in the marketplace today. Your benefits program is designed to meet the diverse needs of our professionals. Make the most of your enrollment period — understand the details of the offerings and tailor the program to fit your needs. Look to see how your benefits can help you find your fit. Deloitte provides a core level of protection for all eligible employees, including: • Deloitte-paid core life insurance • Deloitte-paid core long-term disability coverage Medical and dental coverage, including: • Free in-network annual well-woman/man/child exams in our national medical plans — includes screenings and immunizations • Three dental cleanings per year, in- or out-of-network, with no deductible, paid at 100% of reasonable charges Choices to fit our diverse workforce • High levels of optional life insurance coverage • Spouse/domestic partner and child life insurance

– Flexibility – Wellness options – Easy-to-use enrollment tools

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Choose the benefits coverage that is right for you. Find your fit.

Flexibility and easy-to-use tools • A paperless enrollment system • Debit cards for Health Care Flexible Spending Accounts (HCFSA) • Online before-tax transit program which allows you to order mass transit passes and have them sent to your home.

You automatically receive • 1 x annual base salary in core life insurance ($750,000 maximum) • Business travel accident (BTA) insurance • Short-term disability • Core long-term disability • Vision discount program • Pension plan • Paid time-off and holidays • Employee assistance plan • Adoption reimbursement program • Rewards and recognition program • Discount purchase program • National health & fitness program • New and improved emergency backup dependent day care If you are a director, additional benefits are provided by Deloitte Benefits you may choose • Medical • Dental • Vision care plan • Optional life insurance • Dependent life insurance • Personal accident insurance • Optional long-term disability • Health care and dependent day care flexible spending accounts • 401(k) savings plan • Before-tax transportation and parking • Long-term care insurance • Group legal

General information Eligibility — salaried employee As a salaried employee, you are eligible to participate in Deloitte’s health & welfare benefits program if you are regularly scheduled to work at least 20 hours per week. Your benefits begin on the first of the month that coincides with your hiring when you are hired on the first of the month only. Otherwise, your effective date for benefits will coincide with the first of the next month. For example, if you are hired on the first of the month, your benefits will begin that day. However, if you are hired on the second of the month, they will begin the first of the following month. Eligibility — hourly employee If you are an hourly employee, scheduled to work a minimum of 20 hours per week, your benefits begin on the first of the month following one year of employment in a benefits-eligible position. Your eligible dependents Your eligible dependents include your: • Legal spouse • Same- or opposite-sex domestic partner • Unmarried child(ren) under age 22 • Unmarried child(ren) under age 25 (full-time student) • Disabled child(ren) if disability began before age 19 • Adult dependents (children, parents, parents of a domestic partner, and/or in-laws who are under age 65) who live in your primary residence and depend on you for at least 50% of their support and qualify as your dependent for federal tax purposes

Changing your coverage during the year The elections you make generally stay in effect for the full calendar year. However, certain events in your life may cause your needs to change. In these cases, you may change your coverage within 31 calendar days of the life event that brought about the need for the change. A few examples of qualifying life events include: • Change in marital or domestic partnership status • Having a baby or adopting a child • Your spouse or domestic partner loses or gains employment or benefit coverage To make a change during the year, go to the Life Events page on DeloitteNet or contact the CallCenter at +1 800 DELOITTE. Please keep in mind that you only have 31 calendar days to register such changes.

Enrolling in your benefits To enroll in your benefits, you will use our on-line enrollment system, accessible on DeloitteNet. Once you make your election, you will be able to print a confirmation statement. In addition, you will automatically receive a Confirmation Statement via e-mail. Please review your confirmation statement carefully and immediately. You may re-enter the enrollment site and make benefits elections or changes during the 31-day period following your eligibility date.

Children include you or your spouse/domestic partner’s natural children, legally adopted children, stepchildren, or foster children who depend on you for at least 50% of their support and for whom you claim a federal tax deduction.

Choose the benefits coverage that is right for you. Find your fit.

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Adult dependents • A child (natural, adopted, stepchild, child of a domestic partner, or foster child) over the age of 22 who is not a full-time student, but resides in the same or permanent residence of the employee, receives over 50% of his or her support from the employee, and qualifies as the employee’s dependent for federal income tax purposes • A child (natural, adopted, stepchild, child of a domestic partner, or foster child) over the age of 25 who resides in the same or permanent residence of the employee, receives over 50% of his or her support from the employee, and qualifies as the employee’s dependent for federal income tax purposes • The adult parents, parents-in-law, or parents of a domestic partner (under age 65) of employees who do/will live in the same or permanent residence of the employee, and receive over 50% of their support from the employee and qualify as the employee’s dependent for federal income tax purposes

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Choose the benefits coverage that is right for you. Find your fit.

Disabled child Your physically or mentally disabled child (natural, adopted, stepchild, child of a domestic partner, or foster child), whose disability began before age 19, who resides in the same or permanent residence of the employee, receives over 50% of his or her support from the employee, and qualifies as the employee’s dependent for federal income tax purposes. Deloitte has the right to require, at reasonable intervals, proof that the child remains fully disabled, is dependent on the employee for financial support, and otherwise satisfies the Internal Revenue Service (IRS) criteria as a dependent for the purpose of excluding Deloitte’s contributions and the value of covered services from the employee’s gross income.

Your medical choices

Deloitte offers you several medical plan options to help fit your needs and the needs of your family. The plans offer different coverage levels, health care provider networks, and different costs based upon your preferences and how you choose to receive medical care when you need it.

Your four national medical plan options are: – Anthem Blue Card Preferred Provider Organization (PPO) – UnitedHealthcare Choice Plus PPO – UnitedHealthcare High-Deductible Health Plan (HDHP) – Aetna Open Access Select Exclusive Provider Organization (EPO) The PPO and HDHP plan options allow you to use an in-network provider or see the health care provider of your choice (an out-of-network provider). If you choose to receive care through a network provider, your share of the cost is based on the lower, network negotiated rate, typically a co-payment for office visits. If you choose to receive care out-of-network, your share of the cost will be based on reasonable and customary (R&C) fees.

About the plans All of the plans provide: • 100% coverage for in-network preventive services and certain cancer screenings — for example, well-child, well-woman (e.g., mammogram, Pap smear), well-man (e.g., prostate testing), and immunizations • Access to quality care through networks of providers, with the PPO and HDHP plan options providing the opportunity to seek out-of-network care at a reduced benefit level • Prescription drug coverage • Protection against the cost of catastrophic illness or injury • The ability to see a specialist without a referral Choose the benefits coverage that is right for you. Find your fit.

• 100% coverage of in-network wellness exams for children, men, and women, including office visits, immunizations, and screenings • The health savings account feature makes the high-deductible health plan a more attractive and cost-effective option

The Aetna Open Access Select is an exclusive provider organization” (EPO) plan. Similar to a health maintenance organization (HMO), an EPO plan only pays for coverage which is received in-network. Care received outside of the plan’s network will not be covered.

Choose the benefits coverage that is right for you. Find your fit.

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In-network benefits under the Medical Plans In general, you will pay less for in-network benefit services you receive because: • The plan pays a higher percentage of the cost of services • Network providers (doctors, hospitals, and other health care facilities) offer their services at lower, negotiated rates • Network providers agree by contract to accept the negotiated fee as payment in full. As a result, you will not be billed for any balance over what the insurance company negotiates as its eligible charge At the same time, you do not have to file claims for reimbursement. To take advantage of these lower costs and higher reimbursement levels, you must use a provider who participates in your plan’s network. You can locate a network (or preferred) physician by logging into your health plan’s on-line directory or by calling the health plan’s Member Services. Here’s how the PPO and EPO plan options work when you use an in-network provider: • You pay a copay for in-network office visits ($20 for primary care and $40 for specialist) • You pay a copay for in-network prescription drugs purchased at a participating pharmacy or through the mail order prescription drug program • For other in-network care, the plans pay 90% (PPO) or 100% (EPO) of the cost for most eligible expenses, including inpatient hospital stays (there is a $100 copayment per hospital admission) • You and the plan continue to share costs in this manner until you spend $2,000 ($4,000 if you cover your family) in coinsurance toward eligible in-network care. Once you have paid this amount, called the out-ofpocket maximum, the plan pays 100% for eligible charges incurred in-network for the remainder of the calendar year (copayments for services or prescription drugs do not count towards the annual out-of-pocket maximum).

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Choose the benefits coverage that is right for you. Find your fit.

Benefits of a Primary Care Physician (PCP) While you are not required to select a PCP (an internist, general practitioner, or pediatrician), it’s always a good idea to have a primary doctor involved in your ongoing health care. To find a PCP that participates in the network, visit your health plan’s on-line directory or call the health plan’s Member Services. Preventive care One of the best decisions you can make for your health and the health of your family is to make sure you visit your doctor annually for routine physical exams, immunizations, and recommended screenings. Preventive care can help ensure that you and your family stay well and identify potential health issues, early. With 100% coverage for in-network well-child, well-man, and well-woman care, Deloitte’s national medical plans make it easy — and affordable — for you and your family to get the preventive care you need. Review the preventive care summaries on DeloitteNet for a complete listing of what is covered under your plan.

All national medical plans cover eligible in-network preventive care at 100%

Out-of-network benefits for the Anthem Blue Card and United Healthcare Choice Plus PPO Plans Under the PPO plans, you are free to use any provider you wish (remember that the Aetna Open Access Select EPO does not cover out-of-network expenses); however, you will likely pay more for out-of-network services, because: • You must meet the out-of-network deductible before the plan will pay benefits • The plans pay 70% of R&C fees after the calendar year deductible has been met. R&C fees are almost always higher than the negotiated fee for in-network services. If your provider charges more than the R&C amount, you are responsible for paying the difference, in addition to any applicable deductible and coinsurance amounts. • The out-of-pocket maximums are higher, which means you are responsible for paying more coinsurance and deductibles than if you receive your care from innetwork providers. • You will be required to file claims for reimbursement and be responsible for pre-certification of hospital stays and certain outpatient procedures. Choose the benefits coverage that is right for you. Find your fit. United Healthcare HDHP with Health Savings Account (HSA) With the United Healthcare HDHP, you minimize your contribution costs — what is deducted from your biweekly paycheck to pay for coverage — and, instead, pay for care as you need it. While this plan costs the least in terms of your premiums for coverage, this plan has the highest potential out-of-pocket costs of all the plans. To help offset the potential higher cost for care, this plan offers you access to a Health Savings Account (HSA) that you can use to set aside money — on a before-tax basis — to save or pay for qualified health care expenses.

Why enroll in the HDHP? You should consider enrolling in the HDHP if: • You anticipate needing only preventive care or having lower medical expenses throughout the year, or • You want to save for your future medical expenses, including those in retirement, on a tax-qualified basis. Here’s how the HDHP works when you use an in-network provider: • You pay nothing for covered in-network preventive care (e.g., physical exams, well-child, man, and woman exams and screenings, applicable immunizations) — the plan pays 100% for these costs • For other in-network care, including office visits for care not considered “preventive,” prescription drugs, and hospitalization, you must meet the full annual deductible ($2,700 if you cover yourself only; $5,400 if you cover another family member) before the plan pays benefits • Once you meet the annual deductible, the plan pays 90% of the cost of covered services, including prescription drugs • You and the plan continue to share costs in this manner until you have spent a total of $3,700 (for one person) or $7,400 (for a family) in deductibles and coinsurance. Once you have reached this limit, called the out-ofpocket maximum, the plan benefit increases from 90% to 100% for eligible charges incurred in-network for the remainder of the calendar year When you use a provider outside the network: • Once you have satisfied the plan deductible, you will be covered at 70% for preventive care and most other eligible expenses until you meet the out-of-pocket maximum which is higher for out-of-network services ($5,700 individual/$11,400 family) • You will need to submit a claim for your expenses.

Choose the benefits coverage that is right for you. Find your fit.

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The Health Savings Account (HSA) The ability to establish an HSA is an important factor to consider when evaluating the HDHP. It provides you with a valuable opportunity to build a personal fund that you can use to pay for current and future qualified health care expenses — tax-free. Like an individual retirement account (IRA), you put away money before-tax, investment returns are tax-sheltered, and distributions for qualified health care expenses are tax-free. Contribution limits for 2009 are $3,000 if you cover yourself only in the HDHP, and $5,950 if you cover another family member. If you will reach age 55 during 2009, you are eligible to make an additional $1,000 catch-up contribution. If your spouse reaches age 55 in 2009, he or she may only make any catch-up contribution to his or her own HSA. Why should you consider contributing to an HSA? • You reduce your taxable income by the amount you contribute to your HSA each year. • You do not pay taxes on the money you withdraw from your account to pay for qualified health care expenses. • The money in your account earns interest which compounds over time to build your HSA balance. • If your account balance is $2,000 or more, you have the option to invest all or a portion of your balance in investment choices offered through Wells Fargo. • The money is yours. Unlike the HCFSA, you do not lose your contributions if they are not used by the end of the calendar year — they carry over to subsequent calendar years. Should you change employers in the future, your account goes with you — your balance can be rolled over into another HSA at any time or left to a beneficiary upon your death. • You can withdraw the money at any time and for any reason — withdrawals for expenses other than qualified health care expenses will be subject to income tax and an additional 10% tax penalty. • You can use the funds in your HSA to pay for health care expenses during retirement, including certain Medicare premiums and long-term care premiums. • You own your HSA. Deloitte merely provides access to an HSA vendor for your convenience. Whether you stay with the HDHP or switch HDHPs in future years, or if you leave Deloitte, your HSA balance goes with you.

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Choose the benefits coverage that is right for you. Find your fit.

Enrolling in the HSA If you enroll in the HDHP and would like to contribute to the HSA, you will not be eligible to enroll in Deloitte’s Health Care FSA. You should also be aware that the IRS only permits tax-qualified contributions to an HSA if you are not enrolled in Medicare, do not have other nonHDHP coverage (such as through your spouse), and do not participate in a Health Care Flexible Spending Account (FSA). You are responsible for ensuring that you satisfy these requirements. An HSA is an individual financial account (like a bank account) owned by you that grows with interest. It’s up to you to manage your money and account activity and be able to substantiate any withdrawals you make that qualify as medical deductions for tax purposes. Additional HSA information is available on DeloitteNet.

Important: You must participate in the HDHP to be eligible to contribute to the HSA. However, it is important to keep in mind that you cannot contribute to the HSA if you: • Contribute to the HCFSA • Participate in another health plan (such as your spouse’s plan) unless that plan is also an HDHP Like the HCFSA, you cannot submit the expenses of a domestic partner for reimbursement under the HSA unless he or she is considered your tax dependent for federal tax purposes.

Your medical plan choices at a glance Plan Provision Calendar Year Deductible (Individual/Family) Coinsurance

Out-of-Pocket Maximums (Individual/Family) Copayments Apply to Out-of-Pocket Maximum? Lifetime Maximum

Who should consider an HSA? UnitedHealthcare and Anthem PPOs You should consider contributing to In-network only In-network Out-of-network an HSA if you: $0/$0 $0/$0 $200/$600 • Enroll in the HDHP and do not plan to enroll in the HCFSA The Plan • pays 100% Plan pays The Plan pays 70% Are interested The in saving, tax90% free, for most services for most servicesyou for most services for qualified medical expenses might incur in the future $2,000/$4,000 $2,000/$4,000 $4,000/$8,000 • Are not sure how much you expect to spend on health care expenses during the year and No No N/A don’t want to risk a forfeiture in the HCFSA Aetna EPO

UnitedHealthcare HDHP In-network

Out-of-network

$2,700/$5,400

If you elect coverage for yourself and a family member, you must meet the family deductible before the Plan will pay benefits

The Plan pays 90% after deductible for most services

The Plan pays 70% for most services

$3,700/$7,400

$5,700/$11,400

N/A

N/A

Unlimited

Unlimited

Unlimited

Unlimited

Unlimited

Coverage Outside of United States

Urgent and emergency care only

Yes

Yes

Yes

Yes

Annual Routine Physical Exams

The Plan pays 100%

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

Well-Child/Baby Care Including Immunizations

The Plan pays 100%

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

Annual Well-Child/Man/ Woman Exams and Screenings

The Plan pays 100%

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

The Plan pays 100%

The Plan pays 70% of eligible expenses after deductible

PCP Office Visit

$20 copay then the Plan pays 100% of eligible expenses

$20 copay then the Plan pays 100% of eligible expenses

The Plan pays 70% of eligible expenses after deductible

The Plan pays 90% of eligible expenses after deductible

The Plan pays 70% of eligible expenses after deductible

Specialist Visits

$40 copay then the Plan pays 100% of eligible expenses

$40 copay then the Plan pays 100% of eligible expenses

The Plan pays 70% of eligible expenses after deductible

The Plan pays 90% of eligible expenses after deductible

The Plan pays 70% of eligible expenses after deductible

$40 copay for initial visit; $100 copay for hospitalization then the Plan pays 100% of eligible expenses

$40 copay for initial visit; $100 copay for hospitalization then the Plan pays 90% of eligible expenses

The Plan pays 70% of eligible expenses after deductible

The Plan pays 90% of eligible expenses after deductible

The Plan pays 70% of eligible expenses after deductible

Maternity

Choose the benefits coverage that is right for you. Find your fit.

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Your medical plan choices at a glance, cont. Plan Provision

Aetna EPO

UnitedHealthcare and Anthem PPOs

UnitedHealthcare HDHP

In-network only

In-network

Out-of-network

In-network

Out-of-network

Inpatient Hospital

$100 patient copay per admission then the Plan pays 100%

$100 copay per admission, then the Plan pays 90% of eligible expenses

The Plan pays 70% of eligible expenses after deductible

The Plan pays 90% of eligible expenses after deductible

The Plan pays 70% of eligible expenses after deductible

Emergency Room Services

$100 patient copay then the Plan pays 100% of eligible expenses, waived if admitted

$100 patient copay then the Plan pays 100% of eligible expenses, waived if admitted

$100 patient copay, then the Plan pays 100% of eligible expenses, waived if admitted

The Plan pays 90% of eligible expenses after deductible

The Plan pays 70% of eligible expenses after deductible

Prescription Drugs

Generic Substitution is Mandatory

Retail Generic Preferred Brand Non-Preferred Brand

34-day supply 10%; minimum copay $10 20%; minimum copay $20 30%; minimum copay $40

30-day supply 10%; minimum copay $10 20%; minimum copay $20 30%; minimum copay $40

Reimbursed based on what would have been paid at a participating pharmacy

Mail Order Generic Preferred Brand Non-Preferred Brand

Up to a 90-day supply $20 copay $40 copay $80 copay

Up to a 90-day supply $20 copay $40 copay $80 copay

Not covered

30-day supply 90% after deductible 70% after deductible

Up to a 90-day supply 90% after deductible Not covered

Note: Monthly quantities of certain medications that are considered to be specialty drugs may be limited to a one-month supply to assure plan members get the most effective and appropriate therapy possible according to Food and Drug Administration (FDA) guidelines, medical literature, or treatment guidelines. In most cases, these medications will be available at both the retail pharmacy or through the mail order service. In either case, the recommended monthly supply will be billed to you at a cost of $80.

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Choose the benefits coverage that is right for you. Find your fit.

Your dental plan

Deloitte offers you a PPO dental plan through MetLife. Each time you need care, you can choose to receive care in or out of the PPO network. If you choose to receive care from a preferred provider, your share of the cost is based on the lower, network-negotiated rate. If you choose to receive care out-of-network, your share of the cost will be based on the percent reimbursed from the plan plus, any costs in excess of the R&C fees.

In keeping with our philosophy of providing a high level of preventive care, the dental plan provides for three exams and cleanings each year, which are paid at 100% of allowable fees. The plan also provides coverage for a wide range of services, including adult and child orthodontia.

Your dental plan choices at a glance Plan Provisions

In-network

Out-of-network

Annual Deductible

None

$50 per covered individual (applies to Basic and Major services only)

Annual Benefit Maximum (includes preventive services) Preventive Services • Oral exams • Prophylaxis • X-rays Root canal therapy Simple extractions Amalgam (silver) fillings Composite fillings (anterior teeth) • Acrylic & silicate fillings

Lifetime Maximum

80%

80% after deductible

50%

50% after deductible

Synthetic porcelain fillings Oral surgery Periodontics Denture, bridge, and crown repair • General anesthesia

Temporo Mandibular Joint (TMJ) Bruxism Orthodontics

100% of allowable fees, no deductible

• • • •

Major Services Lifetime Maximum

100% of network charge • Bitewing x-rays • Full-mouth series • Space maintainers

Basic Services • • • •

$2,000 combined maximum

50%, no deductible

50%, no deductible

$1,500 combined maximum 50%, no deductible

50%, no deductible

$2,000 combined maximum

Receive your dental cleanings each year from an in- or out-of-network dentist and you’ll be reimbursed for 100% of reasonable charges with no deductible.

Choose the benefits coverage that is right for you. Find your fit.

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Your vision care plan choices

Deloitte offers two vision care plan options: • The EyeMed voluntary vision care plan (you must enroll in this coverage in order to participate) • The EyeMed discount vision program (Deloitte provides this coverage for you automatically)

Both provide benefits for eye exams, lenses, frames, and contact lenses. The discount program, however, is not an insurance plan. Instead, it provides you with a discount on vision services at selected vendors.

Your EyeMed vision care options at a glance Voluntary Vision Plan Plan Provision

Discount Program

In-network

Out-of-network

In-network only

Exam with Dilation as Necessary

$0 copay

$35 allowance

$50 copay

Standard Contact Lens Fit and Follow-Up

Up to $40

N/A

N/A

Premium Contact Lens Fit and Follow-Up

10% off Retail

N/A

N/A

$0 Copay; $130 allowance, 20% off balance over $130

$45 allowance

40% off retail price

Single Vision

$10 copay

$25 allowance

$50 copay

Bifocal

$10 copay

$40 allowance

$70 copay

Trifocal

$10 copay

$65 allowance

$105 copay

Lenticular

$10 copay

$65 allowance

N/A

Standard Progressive

$75 copay

$40 allowance

$65 copay

Premium Progressive

$75 or 80% of charge, less $120 allowance

$40 allowance

N/A

UV Coating

$15 copay

N/A

$15 copay

Tint (Solid and Gradient)

$15 copay

N/A

$15 copay

Standard Scratch-Resistance

$15 copay

N/A

$15 copay

Standard Polycarbonate

$40 copay

N/A

$40 copay

Standard Anti-Reflective Coating

$45 copay

N/A

$45 copay

20% off retail price

N/A

20% off retail price

Conventional

$0 copay; $115 allowance, 15% off balance over $115

$100 allowance

15% off retail price

Disposable

$0 copay; $115 allowance, plus balance over $115

$100 allowance

Not covered

$0 copay, paid in full

$200 allowance

Not covered

Frames Standard Plastic Lenses

Lens Option

Other Add-Ons and Services Contact Lenses

Medically Necessary Frequency

12

Examination

Once every 12 months

Unlimited

Frame

Once every 24 months

Unlimited

Lenses or Contact Lenses

Once every 12 months

Unlimited

Choose the benefits coverage that is right for you. Find your fit.

Your flexible spending account choices

Your health care flexible spending account The HCFSA helps you save money on your share of certain health care expenses you incur for yourself and/or your eligible dependents. You can use the HCFSA to pay for eligible medical, dental, and/or vision care expenses (as defined by the IRS) that are not paid by a Deloitte medical, dental, or vision plan (or any other medical, dental, or vision plan under which you or your eligible dependents are covered) — tax-free. How the HCFSA works As you determine whether an HCFSA is right for you, remember that you have the potential to reap tax savings. Consider the following: • What will your estimated eligible out-of-pocket health care expenses be for the next calendar year? • Once you identify that number, you should consider how much to contribute to your account to cover these estimated eligible expenses. Please keep in mind that the maximum that you can contribute is $5,000 per calendar year Your contributions will be deducted in equal amounts from your paychecks throughout the year before federal — and, in most cases, state — income and FICA taxes are withheld. This means that you’ll have less income for the federal government to tax (compared to paying these same expenses with after-tax dollars), so you reduce your current taxes.

Eligible expenses Your contributions can be used to cover eligible health care expenses that you, your spouse, or your tax dependents (as defined for federal income tax purposes, but without regard to such individual’s annual gross income) incur while you are contributing to your account. So, for example, you may be reimbursed for medical expenses for your dependents, even if you cannot claim the individual as a tax dependent for tax filing purposes (because the individual’s annual gross income exceeds IRS limits). Expenses eligible for reimbursement from the HCFSA include, but are not limited to: • Medical, dental, and vision plan deductibles, copayments, and/or coinsurance (including copays or coinsurance paid for prescription drugs) • Amounts not reimbursed by the medical, dental, and/or vision plans because they exceed R&C fees • Eligible health care expenses not covered by any insurance plan, such as over-the-counter medications • Eyeglasses and contact lenses not covered through the vision plan • Prescription sunglasses • Laser eye surgery (you should verify that you are an eligible candidate for this procedure before you elect to contribute to cover it) You can find a complete listing of eligible expenses at www.irs.gov. Please refer to Publication 502.

Choose the benefits coverage that is right for you. Find your fit.

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Filing a claim Deloitte’s HCFSA has a debit card feature — an additional convenience offered by Deloitte. The debit card is a convenient and easy-to-use tool that allows you immediate access to your FSA funds by simply swiping your debit card at your provider’s payment terminal. Just like your bank account debit card, the HCFSA debit card will automatically debit your FSA account for eligible expenses. By using the debit card to purchase your eligible health care items and/or services, you avoid paying for an expense with money out of your pocket. And, you can minimize the need to file paper claims for your eligible health care expenses just by using the debit card for eligible in-network, pharmacy, and most over-the-counter health care supplies when purchasing at a certified pharmacy or retailer. You will be required to substantiate expenses that are not purchased at certified pharmacies or retailers if the expenses are not a standard copay amount within the plans, so keep your receipts. About HCFSA The new Health Care Flexible Spending Account (HCFSA) debit card makes it easier to pay for your health care expenses when you need them — minimizing the need for completing paperwork and potentially improving cash flow by allowing you to pay your provider directly from your account. Remember — the IRS requires you to re-enroll in your FSA each year. Even if you are electing to contribute the same amount as last year, you must re-enroll. If you re-enroll the following year, your FSA debit card continues to be valid until the expiration date printed on the card, so please hold on to it. Save your receipts Because your HCFSA is funded with before-tax dollars, IRS regulations require that you retain all the itemized receipts for purchases made with the debit card. It may be necessary for you to submit a receipt to prove the eligibility of a purchase you have already made. ADP, the administrator of the account, will notify you if a receipt is needed for a particular purchase. So, please make it a habit to save all of your itemized purchase receipts. Use it or lose it! Your HCFSA expenses must be incurred during the calendar year while you are participating in the plan. For example, you have until the last day of February in the following year, to file claims incurred in 2009 with ADP, the plan’s administrator. Claim forms are available on DeloitteNet under the Find It Fast portion of MyBenefits. 14

Choose the benefits coverage that is right for you. Find your fit.

If you visit an out-of-network health care provider for services, you will need to pay your provider directly. Keep a copy of your receipt and submit it for reimbursement using the HCFSA Reimbursement Form. Using your HCFSA debit card The HCFSA debit card may be used to purchase many of the same eligible items and services for which you currently submit paper-based claims for reimbursement. The HCFSA debit card is accepted at medical and dental offices, hospitals, health care clinics, and retail and on-line pharmacies. In fact, many large retailers who sell eligible health care items have received IRS approval to accept the HCFSA debit card. An extensive list of merchants who accept the HCFSA debit card is available on the ADP FSA Web site. And, as credit card technology changes/ improves, you will be able to use the debit card at a growing number of locations. You can be reimbursed from your HCFSA up to your annual contribution amount, regardless of how much you have contributed to date through your payroll deductions. There is no need to wait to submit claims. You will receive a card automatically If you enroll in Deloitte’s HCFSA, you will automatically receive your HCFSA debit card in the mail shortly after you enroll in the plan. However, you always have the choice of using the debit card or filing paper-based claims — whichever you prefer. Likewise, if a provider or merchant selling eligible items or services does not accept the card, you will still be able to pay for the eligible expenses out of pocket and submit a claim for reimbursement after the fact. An additional card may be requested for use by an eligible dependent.

Your dependent day care flexible spending account If you have children or other eligible dependents (including your spouse or parents) that need care so you can work, the Dependent Day Care Flexible Spending Account (DCFSA) lets you pay for their care with before-tax earnings deducted from your paychecks. For purposes of the DCFSA, you can choose how much to contribute for the year up to $5,000 for calendar year 2009 ($2,500 if you’re married and filing taxes separately). Keep in mind that your contributions are deducted in equal amounts from your paychecks throughout the year before federal — and, in most cases, state — income and FICA taxes are withheld, so you reduce your taxable income. When you incur a qualified expense, you pay the expense and submit the appropriate claim form along with a receipt for the expense to ADP, the administrator of the account. You will then be reimbursed with tax-free dollars for the full amount of your claim, up to the amount that has already been deposited through contributions to your account at that time (minus reimbursements already made during the year). Any remaining claim amounts will be reimbursed as additional contributions are made to your account.

Use it or lose it! Your DCFSA expenses must be incurred during the calendar year while you are participating in the plan. For example, you have until the last day of February in the following year, to file claims incurred in 2010 with ADP, the plan’s administrator. Claim forms are available on DeloitteNet under the Find it Fast portion of MyBenefits.

Eligible expenses Remember, to be eligible for reimbursement from the DCFSA, your expenses must be incurred because you, and if you are married, your spouse work. Eligible expenses also include those incurred because you work and your spouse attends school full-time or is disabled. The IRS regulates which expenses are eligible for a DCFSA. You may request reimbursement from your account for your eligible dependents (also referred to as “qualifying individuals” by the IRS). For day care expenses to be eligible for reimbursement, they must be incurred for your eligible dependents. Eligible dependents include: • A child who is under age 13 and includes your natural child, stepchild, adopted child, foster child, grandchild, (step)brother, (step)sister, niece, or nephew provided: –– The child lives with you for more than one-half of the calendar year, and –– Does not provide over one-half of his or her own support for the calendar year. • Your spouse or a tax dependent of any age who is physically or mentally not able to care for himself or herself and lives with you for more than one-half of the calendar year

Please see page 23 for emergency backup dependent day care

How your DCFSA differs from your HCFSA • You are only reimbursed from your DCFSA up to the amount you have contributed through payroll deductions year to date • If you and your spouse file tax returns separately, you can only contribute up to $2,500 to your DCFSA • The DCFSA does not have a debit card feature

Choose the benefits coverage that is right for you. Find your fit.

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Eligible expenses include: • A day care center (includes before/after school) that meets local regulations, provides care for more than six non-residents and receives a fee for such services, whether or not for profit • Housekeeper, maid, or cook as long as he/she is also responsible for the well-being and protection of an eligible dependent • Dependent day care provided in your home by a babysitter or companion, including your non-tax dependent children who have attained age19 by the end of the calendar year, or other individual whom you (or your spouse) cannot claim as a tax dependent on your federal income tax return • A licensed nursery school or preschool • After-school programs • Eligible day care facilities, senior centers, or in-home care for an elderly or disabled adult (who qualifies as an eligible dependent) • Dependent day care services provided outside your home for a dependent child under age 13. Additionally, dependent care services provided outside your home for any other eligible dependent (e.g., a disabled spouse or older child, an elderly parent), but only if such individual spends at least eight hours a day in your home You can find a complete listing of eligible expenses at www.irs.gov. Please refer to Publication 503.

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Choose the benefits coverage that is right for you. Find your fit.

Note: Dependent medical expenses are not eligible for reimbursement through the DCFSA — all eligible medical expenses should be submitted through your HCFSA.

Your life and accident choices

Deloitte provides different levels of life and accident coverage to help protect you — and your family, who may depend on your income — from the financial impact of an unexpected loss of life or a catastrophic accident while traveling for work. Deloitte provides you with core levels of coverage at no direct cost to you. You can also choose to purchase additional coverage for yourself and/or your eligible dependents.

BTA insurance — Deloitte provides you with BTA coverage to protect you and your family if your death or serious injury is the result of an accident while you are traveling on business. These amounts are: • Directors: $500,000 • Managers/Senior Managers: $250,000 • All other Client Service Professionals/Administrative levels 1–4: $100,000

Deloitte-paid coverage Core life insurance — Deloitte automatically provides you with life insurance equal to 1 x your annual base salary, up to a maximum of $750,000. This coverage is provided through group term life insurance. Please note that although core life insurance is provided at no cost to you, the IRS requires that you be taxed on the value of coverage amounts over $50,000. This is called “imputed income” and will appear on your paycheck as taxable earnings.

Choose the benefits coverage that is right for you. Find your fit.

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Your optional life insurance coverage choices If you would like to obtain more coverage than Deloitte provides, you may choose to purchase life and/or accident coverage for yourself and your eligible dependents on an after-tax basis. You pay the full cost of any optional coverage you select. Your contributions are generally based on your age and the amount of coverage you select. The cost of optional life insurance for your spouse or domestic partner will be based on their age and the amount of coverage you select. • Optional life insurance — you can buy additional life insurance in increments of 1–10 x your annual base salary. Your optional life insurance may not exceed $1,500,000. • Optional personal accident insurance — you can buy additional levels of protection by purchasing optional personal accident insurance. Optional personal accident insurance pays benefits in addition to your life insurance and BTA insurance if you die as a result of an accident. It also pays benefits to you if you suffer certain serious injuries as a result of an accident. You may purchase this coverage in increments of $10,000 to a maximum of $500,000.

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Choose the benefits coverage that is right for you. Find your fit.

Evidence of insurability (EOI) You may elect the lesser of 5 x annual base salary or $750,000 of optional life insurance without proving they are in good health. Higher amounts require EOI. Keep in mind that during Annual Open Enrollment, you may increase your optional life insurance by one level (one multiple of your annual base salary) without proof of good health. Increases of more than one level will require EOI. Beneficiary designation If you should suffer a covered injury, benefits under the personal accident and BTA plans will be paid to you. Under Deloitte’s life and accident plans, benefits payable as a result of your death will be paid to whomever you have designated as beneficiary for the core and optional life insurance plans. You can make your beneficiary designation on-line through DeloitteNet using the enrollment system. If you die without designating a beneficiary, your benefits will be paid in equal shares to your survivors in the following order: • Your surviving spouse • If you have no spouse, to your surviving children • If you have no surviving children, to your surviving parents • If you have no surviving parents, to your surviving siblings • If you have no surviving siblings, to your estate

Your dependent life and accident insurance coverage choices For added protection, you may want to consider purchasing life insurance for your spouse/domestic partner and/or eligible children. You pay the full cost of any additional coverage you elect with after-tax dollars. In this case, there is no need to select a beneficiary as you are automatically the beneficiary for any life or accident insurance you elect for your eligible dependents. Your spouse/domestic partner life insurance coverage choices Your coverage options for spouse/domestic partner life insurance are: • $25,000 • $50,000 • $75,000 • $100,000 • $125,000 • $150,000 • $175,000 • $200,000 Rates for your spouse/domestic partner coverage are based on your spouse/domestic partner’s age and the amount of coverage you elect. EOI New employees may elect up to $100,000 of spouse/ domestic partner life insurance without proving good health. Higher amounts require EOI.

Your child life insurance coverage choices Your coverage options for each of your children up to age 22 (25 if a full-time student) are: • $5,000 • $10,000 • $15,000 It is important to remember that if you elect child life coverage, all of your eligible children will be covered for the selected amount. Your contributions for your children’s coverage are based on a flat rate per $1,000 of coverage regardless of how many children you have. You are never required to provide EOI for child life insurance. Your dependent accident insurance choices You must enroll yourself for optional personal accident insurance in order to enroll your eligible family members. If you choose family coverage, your spouse/domestic partner and/or eligible dependent children will be covered as follows: • When your spouse/domestic partner and dependent children are covered, your spouse/domestic partner is covered for 40% of your coverage amount, and each child is covered for 10% of your coverage amount • When your spouse/domestic partner is covered and you have no dependent children, your spouse/domestic partner is covered for 50% of your coverage amount • When your eligible children are covered but you have no spouse/domestic partner, each child is covered for 15% of your insurance amount

If not currently enrolled, during Open Enrollment you may enroll your spouse/domestic partner in a maximum of $25,000 of coverage without providing EOI. Coverage levels above $25,000 will require EOI.

Choose the benefits coverage that is right for you. Find your fit.

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Your disability insurance

Deloitte-provided disability coverage Deloitte provides you with both short-term disability (STD) and a core level of long-term disability (LTD). Here’s how the program works: • Any workdays in the first seven calendar days of your absence due to illness or injury will automatically be paid to you from your paid time-off (PTO) • As long as you remain certified unable to work by your qualified health care provider, in any rolling 12-month period you may be eligible for: –– Non-managers — 13 weeks of base salary and an additional 12 weeks of base salary at 66.7% of pay –– Managers, senior managers, and directors — up to 25 weeks of 100% base salary • After 26 weeks of absence due to illness or injury, you may be eligible to receive LTD benefits from MetLife as follows: –– Core LTD, provided to all eligible employees at no direct cost, replaces 40% of your pre-disability annual base salary up to a monthly maximum benefit of $10,000 (monthly maximum covered base earnings under the Core LTD plan are $25,000). The value of Deloitte’s contribution for this coverage will be added to your paycheck as imputed income, so you will not pay taxes on any benefit you receive if you become disabled –– Core + 20% LTD — If you would like to have a higher level of LTD coverage, you may purchase coverage increasing your total LTD benefit to 60% of your annual base salary for a total monthly maximum benefit of $15,000 (monthly maximum covered base earnings under the Core + 20% plan are $25,000) –– Core + 26.67% LTD — For an even higher level of LTD coverage, you may purchase coverage increasing your total LTD benefit to 66.67% of annual base salary for a total monthly maximum benefit of $20,000 (monthly maximum covered base earnings under the Core + 26.67% plan are $30,000)

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Choose the benefits coverage that is right for you. Find your fit.

Why does Deloitte provide STD/LTD coverage? • Deloitte believes that an employee should have a core level of financial protection in case of illness or injury that prevents you from working. • Deloitte provides you with the first 40% of coverage so you are only purchasing incremental coverage above the core 40% level. And, since you pay tax on the value of Deloitte’s share of the cost of your LTD coverage, any LTD benefit you collect will be tax-free. Things you should know • All eligible employees will automatically be enrolled in the Core 40% LTD benefit • You cannot opt out of the Core LTD plan

Additional choices

Long-term care Over the past few decades, people have been living longer due to medical breakthroughs and improved nutritional practices. In fact, the number of people over age 65 is expected to double by the year 2050 (U.S. Census Bureau, International Database, 2003).

To enroll for coverage, you must log onto the Prudential Web site at www.prudential.com/gltc. Group name: deloitte, Password: deloittegltc.

As life expectancy increases, so does the potential need for long-term care. Your chances of requiring long-term care may be greater than you think — and not just because you’re likely to live longer. People of all ages find themselves in situations where they need care due to illness, injury, or other circumstances.

Hyatt group legal The group legal plan entitles you and your eligible dependents to receive certain personal legal services, including advice and consultation, either through an office consultation or by telephone. The group legal plan can provide you with assistance with issues such as: • Consumer protection matters • Small claims assistance • Debt collection defense • Identity theft defense • Personal bankruptcy • Tax audits • Civil litigation • Administrative hearing representation • Affidavits • Deeds • Demand letters • Mortgages • Family law

Long-term care includes the help or supervision provided for someone with severe cognitive impairment or the inability to perform the activities of daily living: • Bathing • Continence • Dressing • Eating • Toileting • Transferring Services may be provided at home or in a facility — and care may be provided by a professional or informal caregiver, such as a friend or family member. Long-term care insurance helps pay for care you would receive at home or in an extended care facility — care you would otherwise pay for out of your own pocket. It helps you maintain financial independence, so that the type of care you receive is up to you. Also, it can help you, and others who are eligible, avoid becoming a financial and/or emotional burden on the ones you love. You can take an important step in protecting yourself and your loved ones from potential financial hardship by enrolling in Prudential Long-Term Care Insurance. In addition, you can: • Choose your own daily benefit amounts and inflation options • Use your benefits to pay a professional caregiver or a friend or family member • Take your coverage with you if you change jobs or retire

You may enroll within 31 calendar days of being hired without providing EOI.

You pay the cost of this coverage through after-tax payroll deductions. Before-tax transportation and parking programs The before-tax transportation and parking programs help you save money on qualified transportation expenses, such as parking and mass transit costs. Your contributions are deducted in equal amounts from the first two paychecks each month before federal — and, in most cases, state — income and FICA taxes are withheld. This means that there is less income for the federal government to tax (compared to paying with after-tax dollars), so you reduce your current taxes. You can enroll at anytime by the 15th of the month, for participation on the first of the following month (e.g., enroll April 15th to enroll for June 1).

Choose the benefits coverage that is right for you. Find your fit.

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Your retirement

Your retirement program Planning for a secure financial future is important — no matter what your age. At Deloitte, we have retirement plans that help you, along with your personal savings and Social Security, Find your fit when it comes to long-term savings. These plans include: • The Deloitte 401(k) plan • The Deloitte pension plan • The Deloitte profit-sharing plan (directors and partners) Your Deloitte 401(k) plan Your 401(k) plan is a savings and investment vehicle that allows you to contribute money to an account through automatic payroll deductions, either with before-tax contributions or Roth after-tax contributions. You can then invest those contributions according to your needs and preferences, choosing from a variety of funds. To help your account grow, Deloitte matches a portion of your savings. • You can contribute from 1% to 60% of your eligible pay on a before-tax basis • The IRS limits before-tax savings to $16,500 in 2009 • If you are age 50 at any time in the calendar year, you can make a “catch-up” contribution ($5,500 in 2009) • Deloitte matches $0.10 for every dollar you save — and may increase this matching contribution to $0.25 for each dollar saved — up to the first 6% of eligible pay you contribute — based upon Deloitte’s financial performance. Only non-director employees may receive this matching contribution • The plan has over 100 attractive and diverse investment options with the convenience of on-line elections and daily valuation • Withdrawal and loan options are available if you need access to your savings before retirement

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Choose the benefits coverage that is right for you. Find your fit.

Your Deloitte pension plan Most people aren’t doing enough to plan ahead for retirement. Deloitte’s pension plan helps you build a source of income for retirement in addition to your 401(k), personal savings, and Social Security. The plan is designed to accrue a benefit each year based on your pay, your years of service, and your age. Your benefit is calculated under the plan’s “cash balance” formula. Each year, Deloitte credits your plan account with pay-based credits, equal to a percentage of pay. Like savings in a bank account, your plan benefit will grow with interest, too. You become vested, or “own” your benefit the earlier of completing three years of service, or reaching age 62. Under either formula, you can retire as early as age 50 with 10 years of service, or age 55 with 5 years of service. Normal retirement is age 62 under the Plan.

Deloitte-provided resources

Emergency backup dependent day care At Deloitte, we’re committed to providing you with the support you need to help manage the competing demands of career and life. We know how challenging it can be and, as a result, offer a variety of ways in which you can obtain child or elder care serves through our emergency backup dependent day care program. The program includes the following: • 30 annual visits (center-based and at-home care — specific limits apply to each type of visit) • At-home care for children, adult family members, and even mildly ill children for a reasonable hourly fee (adult family members are not defined as tax dependents for this program as they are with our medical plans) • A large network of centers and individual care providers to help better meet your needs • The opportunity to make reservations for your child up to 30 days in advance

You can find more information regarding the emergency backup dependent day care program on DeloitteNet. You can also register with Bright Horizons, even if you think you will never need the service. Advance registration can significantly smooth out a last minute childcare emergency.

Employee assistance program The Employee Assistance Program (EAP) is designed to help deal with personal problems of any kind. The EAP can help with problems arising from stress, marital difficulties, infertility, gambling, learning disabilities, and drug or alcohol dependency, to name a few. These problems may not even be yours, but those of other family members. Nonetheless, such problems can have a direct effect on you. To ensure privacy in this very personal program, Deloitte has enlisted the aid of Managed Health Network to operate our program. This independent organization specializes in designing and administering similar programs for other major firms. As an independent organization, Managed Health Network is able to provide access to resources that have no connections to Deloitte. This offers the assurance of confidentiality whenever their assistance is sought. Managed Health Network is solely responsible for the advice it provides and the counselors it may select to provide assistance. The primary function of the EAP is to direct you or your family members to the best professional resources in your area. You or any of your family members can call +1 800 221 3222 any time, seven days a week. Someone is always there to answer, although if it’s late at night or on a weekend, you may have to wait 15 minutes or so for one of the EAP counselors who is “on call” to call you back.

Choose the benefits coverage that is right for you. Find your fit.

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LifeWorks® The LifeWorks® program is designed to provide you with expert assistance to help you when facing life’s challenges. LifeWorks® provides you with information, proven advice, and resources to help you make the most of your life. You can get: • Assistance in understanding, evaluating, and choosing care or specific services • Free assistance in obtaining referrals to community programs and services where you need care • Valuable publications and information on a variety of parenting, education, and aging issues When you call the LifeWorks® program, you will reach a Ceridian LifeWorks® services resource specialist who will discuss your needs. The specialist will work with you until you have found the care or programs that are right for you and/or your family members. Whether you need help in finding home health services for your parents, want to help your child learn to read, are looking for care for your toddler, considering adoption, or looking for a qualified general contractor, a call to the LifeWorks® program today will begin the process for the needed answers. You may also access information on the LifeWorks® online Web site at www.lifeworks.com.

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Choose the benefits coverage that is right for you. Find your fit.

National health & fitness program Deloitte cares about your health and well-being. The national health & fitness program helps professionals lead an improved lifestyle so they are happier, healthier, and more productive. Health & fitness offers a wide range of programs, resources, and services to help you meet your personal fitness goals. • Subsidized fitness/wellness memberships, participation fees, and/or purchases which provide a reimbursement of 50%, up to $500 per year • Discounted rates at select health/fitness clubs • Annual on-site benefit fairs offering cholesterol and glucose screenings, body fat analysis, blood pressure screening, bone density screening, and seated chair massage • Annual flu shots administered at all local offices • Monthly newsletters which provide tips on how to lead a healthy lifestyle, as well as educational information about medical conditions • Teleseminars on topics such as work/life balance, stress management, and smart nutrition • Blog to serve as a platform to share health and fitness ideas with you • Calendar of health and fitness events that involve you • Healthier options in vending machines, at least 25% of snacks offered are lower sugar and higher protein snack choices (coming soon to all locations)

Sabbatical Program In our continued effort to respond to our professionals’ desire to customize their careers, Deloitte offers a Sabbatical Program. The program is voluntary and offers Deloitte professionals (minimum of 6–12 months of service)* the opportunity to pursue personal or professional growth opportunities in the areas of career development or volunteerism during a leave of absence from their regular duties.

Parental Leave Deloitte recognizes the importance of providing parents with the time they need to bond with the new addition to their family. In support of this essential time, Deloitte offers eight weeks of parental leave for primary caregivers (see definition below) and three weeks for non-primary caregivers. You are eligible to utilize parental leave from the time your child is born or placed into your home for adoption.

Sabbaticals offer: • An opportunity to adjust your career-life fit and provide more options for achieving your personal and professional goals; • Time to refresh and renew yourself to help increase your effectiveness, creativity and productivity; and • An acknowledgment of your hard work and dedication to Deloitte. • The program offers both a one-month Sabbatical and a three- tosix-month Sabbatical with varying impact on compensation and benefits. *Must also be regularly scheduled to work 20 or more hours per week

Under the enhanced program, parental leave may be taken at any time within the 12-month period immediately following the birth or adoption of a child. • Primary caregivers will be eligible to receive eight weeks of paid parental leave in addition to any short-term disability benefits payable (typically six to eight weeks depending upon type of delivery). • Non-primary caregivers will be eligible for three weeks of paid parental leave. • A very important feature of Deloitte’s Parental Leave Program is that professionals are eligible to participate from day one — there is no waiting period for eligibility.

Definition of a primary caregiver A primary caregiver is the sole caretaker of his or her newborn or newly adopted child at least 20 hours per week, from Monday through Friday, between the hours of 9 a.m. and 5 p.m. Any mother or father can qualify, as can any parent of a birth child or adopted child.

Choose the benefits coverage that is right for you. Find your fit.

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Official Professional Services Sponsor

Professional Services means audit, tax, consulting and financial advisory services. This document is intended to briefly summarize benefit plans available to you. It is not intended to be a summary plan description. Although a great deal of care has been taken to ensure the accuracy of this document, there may be unintentional differences between it and the legal documents governing the plans. In the event of a discrepancy, the legal documents will govern. The Deloitte U.S. Firms reserve the right to amend or terminate their plans at any time or in any manner the U.S. Firms deem proper. Copyright © 2009 Deloitte Development LLC. All rights reserved. Member of Deloitte Touche Tohmatsu

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Item #9119 Choose the benefits coverage that is right for you. Find your fit.

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