EMPLOYER-FUNDED MEDICAL REIMBURSEMENT PLAN FOR KALAMAZOO COLLEGE

The Employer-Funded Medical Reimbursement Plan has been amended. The change affecting the Plan is set forth in this Summary of Material Modifications and is effective as of March 1, 2021.

Guidance issued by the U.S. Department of Labor and the U.S. Department of Treasury (Joint Notice and Disaster Relief Notice 2020-01), requires that certain deadlines mandated by the Plan be extended in response to the COVID-19 pandemic, beginning March 1, 2020 until 60 days after the announced end of the National Emergency Period (Outbreak Period). Specifically, the Plan must disregard the Outbreak Period when calculating these deadlines. However, in accordance with Disaster Relief Notice 2021-01, the Outbreak Period shall apply on an individual Participant basis and shall end the earlier of (a) one year from the date the Participant was first eligible for relief, or (b) 60 days after the announced end of the National Emergency Period (the end of the Outbreak Period). In no event will an Outbreak Period deadline extension exceed one year.

All other provisions of the Plan shall remain in effect and unchanged.

Signatures on file in Human Resources.