After-Tax Benefit

There are certain benefits that you pay on an after-tax basis, and others you pay on a before-tax basis. In most cases, you can make changes to your after-tax benefits at any time throughout the plan year. However, due to IRS regulations, you must experience a qualifying change in status (such as marriage or birth of a child) to make changes to before-tax benefits at any time other than during annual enrollment.

When you purchase benefits on an after-tax basis, your payment is deducted from your paycheck after federal, Social Security, and in most cases state taxes, are deducted. When you purchase benefits on a before-tax basis, your payment is deducted from your paycheck before those taxes are deducted.

Before Coverage Ends

Before your coverage ends, be sure to file claims for any non-network care you may have received while a participant in one of the medical or dental plan options.

Call the NGBC with questions

Call the Northrop Grumman Benefits Center (NGBC) at:

• In the U.S. 1-800-894-4194
• Outside U.S. 1-718-354-1338

Benefits service representatives are available Monday through Friday, 9 a.m. to 6 p.m. Eastern time.

COBRA

COBRA stands for Consolidated Omnibus Budget Reconciliation Act.

If you lose medical or dental coverage due to certain life events (such as divorce, loss of dependent coverage, and termination), COBRA allows you to purchase continued group coverage for up to 18 to 36 months, depending on the event.

Under COBRA, you can also continue contributing to your Health Care Flexible Spending account until the end of the benefit plan year in which you lose your benefits. COBRA does not apply to other benefits, such as life and disability benefits.

For more information about COBRA, contact the Northrop Grumman Benefits Center (NGBC) at 1-800-894-4194.

You will receive forms for COBRA continuation at your address on file. You and your eligible dependents have 60 days from the date coverage ends or the date you receive your written COBRA notice, whichever is later, to continue your coverage under COBRA. Each family member may make a separate COBRA election. You have an additional 45 days from the date of your election to pay your first COBRA premium.

Convert

Contact MetLife or the Northrop Grumman Benefits Center at:

• In the U.S. 1-800-894-4194
• Outside U.S. 1-718-354-1338

Benefits service representatives are available Monday through Friday, 9 a.m. to 6 p.m. Eastern time.

Decreasing Contributions

Example:

If you previously elected to contribute $1,200 annually and you have already contributed $800 or submitted a claim for $800, you may not decrease your annual contribution amount below $800.

Dependent Day Care FSA

Only the amount you have contributed to your account at the time your claim is processed is available to reimburse eligible day care expenses.

Eligible Dependents

Your eligible dependents include:

• Your legally recognized spouse including common-law spouse (if common law status is recognized in your state).
• Your unmarried children under age 19 including:
  • Your natural or adopted children
  • Your stepchildren living with you
    • Children under 18 placed with you for adoption
    • Children for whom you are legal guardian
    • Minor children qualifying as dependents under the Internal Revenue Code
• Your dependent child over 19 if he or she is:
  • a full-time student under age 25
  • disabled

Eligible dependents do not include anyone who is a member of the armed forces of any country, including the United States Armed Services.

Evidence of Insurability

In some situations you or your dependent must provide evidence of insurability (EOI) to start or increase coverage.

If your event requires EOI you will be notified by the Northrop Grumman Benefits Center (NGBC) and the appropriate form will be sent to you. Complete the form and send it to the address provided.

You will receive written notification when your election is approved or denied by the insurance carrier. Coverage will not be effective until you are approved.

Example

Changes must be consistent with the life event as per Internal Revenue Code regulations.

For Example:

1. You may not add a stepchild as a result of a divorce, but your may add coverage for yourself.
2. You may not drop medical coverage for your spouse because he or she lost his or her employer coverage, but you may add him or her to your benefit coverage.
3. You may add your new spouse as a result of marriage.
4. You may select a new medical option if you transfer or move out of the network area for your current health care option.

Information

You will be asked to provide one or more of the following documents:

• A certified copy of the deceased's death certificate
• A certified copy of the deceased's birth certificate
• A certified copy of the deceased's marriage license

A certified copy is an exact reproduction of the document by the officer responsible for issuing or keeping the original.

Life Events

Life events include:

• Changes the Internal Revenue Service (IRS) refers to as "qualified changes in status," such as marriage, divorce or birth of a child.
• Certain changes that are not regulated by IRS rules as "qualified changes in status," such as an employee's termination or the purchase of a new home.

Make Contributions

Please contact your Human Resources representative for information about paying for your coverage.

Paycheck

An FMLA leave of absence may be taken in connection with any of the following:

• The birth of a child (to care for the newborn child)
• The placement of a child with the employee for adoption or foster care (to care for the newly placed child)
• An employee's need to care for a family member (child, spouse, or parent) with a serious health condition
• An employee's own serious health condition, if the condition prevents him or her from performing his or her job functions.

Paycheck

You will not receive a paycheck while you are on an unpaid leave of absence, so your contributions toward the cost of your benefits cannot be deducted automatically. Please contact your Human Resources representative for information about paying for your coverage.

Situations

You will not receive a paycheck while you are on an unpaid leave of absence, so your contributions toward the cost of your benefits cannot be deducted automatically. Instead, you will need to arrange for payment by contacting the NGBC.

States

The following states recognize common-law marriage:

• Alabama
• Colorado
• District of Columbia
• Iowa
• Kansas
• Montana
• Oklahoma
• Pennsylvania
• Rhode Island
• South Carolina
• Texas
• Utah

Student

Your child is considered a full-time student if he or she is enrolled in at least nine hours of a regular curriculum that leads to a diploma or degree at an accredited high school, technical school, college, or university. A temporary reduction in credit hours after the semester starts does not result in a change in status, unless your child no longer is enrolled in a qualified program, as outlined above.

Your child is no longer considered a full-time student if he or she secures a full-time permanent job, gets married, does not enroll when school resumes, or is no longer supported by you.

Eligible dependents do not include anyone who is a member of the armed forces of any country, including the United States Armed Services.