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					                Flexible Benefit
        Summary Plan Description
  Including the Healthcare Flexible Spending Account,
 Dependent Care Flexible Spending Account, Parking
and Transportation Flexible Spending Accounts, and the
                Health Savings Account




                 Effective January 1, 2011




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                                                 Table of Contents

Introduction ....................................................................................................................... 4
Plan Information ............................................................................................................... 5
Eligibility............................................................................................................................ 6
Enrollment ......................................................................................................................... 6
When Your Participation Ends ....................................................................................... 6
The Health Care Flexible Spending Account ................................................................. 7
  Important Facts ............................................................................................................... 7
  How Much You Can Contribute ..................................................................................... 7
  Leaves of Absence .......................................................................................................... 7
  Pre-Payment of Expenses Prohibited .............................................................................. 9
  Eligible and Ineligible Expenses for Reimbursement ..................................................... 9
  Submitting a Claim for Reimbursement ....................................................................... 10
  Income Tax Considerations .......................................................................................... 11
  If you terminate employment ........................................................................................ 11
  COBRA Continuation Coverage................................................................................... 11
  Statement of Rights ....................................................................................................... 11
The Dependent Care Flexible Spending Account ........................................................ 13
  Important Facts ............................................................................................................. 13
  Eligibility ...................................................................................................................... 13
  How Much You Can Contribute ................................................................................... 13
  Eligible and Ineligible Expenses for Reimbursement ................................................... 14
  Submitting a Claim for Reimbursement ....................................................................... 15
  Tax Considerations ....................................................................................................... 15
Parking and Transportation Flexible Spending Accounts .......................................... 17
  Unused Parking and Transportation Account Deposits ................................................ 18
Health Savings Account.................................................................................................. 19
  Eligibility ...................................................................................................................... 19
  Contributions................................................................................................................. 19
  Contribution Elections .................................................................................................. 20
  Distributions.................................................................................................................. 20
  Tax Reporting ............................................................................................................... 21
Additional Plan Information .......................................................................................... 22
  Administrative Rules .................................................................................................... 22
  Applicable State Law .................................................................................................... 22
  Disputes......................................................................................................................... 22
  Errors............................................................................................................................. 23
  Payments ....................................................................................................................... 23
  Recovery of Excess Payments ...................................................................................... 23
  Waiver ........................................................................................................................... 24


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    Benefits Not Guaranteed ............................................................................................... 24




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Introduction
This Flexible Benefit Summary Plan Description (“Flexible Benefit SPD”) contains a
summary in English of important information concerning the administration of your
flexible benefit programs under the Carlson Employee Benefit Plan and your
transportation flexible spending account. It also describes your benefit rights and
protections under the Employee Retirement Income Security Act of 1974 (ERISA) where
applicable. If you have any questions about the administration of your benefit programs
or your rights under ERISA, please contact HR at 1-877-go2myHR (1-877-462-6947).

Este folleto contiene un resumen en ingles de sus derechos y beneficios Carlson
Company Employee Benefit Plan. Si le es dificil entender cualquier parte de este folleto,
comuniquese con el departamento de Servicos al Empleado al 1-877-go2myHR (1-877-
462-6947).

Carlson’s welfare benefits (as defined by ERISA) are all provided under one large
welfare benefit plan called the Carlson Employee Benefit Plan (the “Plan”). In this
Flexible Benefit SPD, each separate benefit is called a “program” because it is or may
be a part of the larger Plan that is all the benefits together. In addition, Carlson has
established a Cafeteria Plan under Section 125 of the Internal Revenue Code. The
Carlson Cafeteria Plan (“the Cafeteria Plan “) allows you to participate in certain
combinations of the programs under the Plan on a pre-tax basis. If you enroll in a
program that is also subject to the Cafeteria Plan, generally your premiums or other
contributions will be taken from your paycheck on a pre-tax basis. If you enroll in a
program that is not also subject to the Cafeteria Plan, your premiums or other
contributions must be paid on an after-tax basis.

This Flexible Benefit SPD contains information on the following benefit programs:
    1. The Health Care Flexible Spending Account program (Health Care FSA) is
        subject to ERISA, the Cafeteria Plan and §105 and §106 of the Internal
        Revenue Code (IRC);
    2. The Dependent Care Flexible Spending Account program (Dependent Care
        FSA) is subject to IRC §129 and the Cafeteria Plan and is not subject to ERISA;
    3. The Parking and Transportation Flexible Spending Accounts are subject to IRC
        §132 and are not subject to ERISA or the Cafeteria Plan;
    4. The Health Savings Account (HSA) is subject to IRC §213 and the Cafeteria
        Plan and is not subject to ERISA.

You must read this Flexible Benefit SPD along with the Plan Administration SPD, which
contains more information about the requirements of the Cafeteria Plan and information
relevant to all benefits such as eligibility. If you have questions about which SPDs apply
to you, contact HR at 1-877-go2myHR (1-877-462-6947).

This SPD is a summary of the Flexible Benefit programs and is not meant to interpret,
extend or change the Flexible Benefit programs in any way. We suggest you read the
SPD carefully so that you may understand the Flexible Benefit programs’ operations and
their benefits to you. However, the provisions of the applicable programs can be
determined more precisely by consulting the plan documents themselves which are
available from your benefits administrator. In the event of any inconsistencies
between this SPD and the actual provisions of the Plan(s), the terms of the



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applicable Plan Document will govern. (In some cases, the SPD and the Plan
document may be the same document.)

As used in this Flexible Benefit SPD, the term Company means Carlson, Inc. The term
Employer means an entity that (1) is the Company or a subsidiary or affiliate of the
Company, (2) is your employer, and (3) has adopted the applicable benefit program or
programs for its employees. The terms Plan Sponsor and Plan Administrator mean
Carlson, Inc. and its employees who help to run the Plan and its programs.

The Plan Sponsor has outsourced the administration of the Flexible Benefit Program.
Ceridian is responsible for timely and accurate processing of all Flexible Benefit Program
claims as provided by employees. The administration of the Health Savings Account
(HSA) is administered by CIGNA / JP Morgan Bank.

Plan Information
Plan Name:                           Carlson Employee Benefit Plan

Plan Effective Date:                 January 1, 2011


Plan Year:                           January 1 through December 31

Plan Administrator/Sponsor:          Carlson, Inc.
                                     701 Carlson Parkway
                                     MS 8202
                                     Minnetonka, MN 55305

Plan Administrator/Sponsor Phone: 763-212-1779

Identification Number (EIN):         41-0280030

Plan Identification Number:          509

Agent for Service of Legal Process: Carlson, Inc.
                                    701 Carlson Parkway
                                    MS 8202
                                    Minnetonka, MN 55305

Agent for Service of Legal Process Phone: 763-212-1777

If you have any questions regarding the information in this document, please contact,
the plan administrator at 1-877-462-6947. See specific Summary Plan Descriptions for
more information on medical, dental, vision and life insurance plans.

See Plan Administration Summary Plan Description for information of eligibility and
waiting periods.




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Eligibility
See the Plan Administration SPD for information on when you become eligible for
participation in your employer’s benefit programs. There may be additional requirements
that are described below for individual programs.

Enrollment
Health Care FSA and Dependent Care FSA
You may elect to enroll in some, all or none of the flexible benefit programs described herein.
To enroll in the Health Care FSA or Dependent Care FSA program, you must enroll within 30
days of first becoming eligible to participate in the program. If you do not enroll at that time,
you must wait until the next open enrollment period unless you have a Change in Status.

       You must enroll within 30 days of a Change in Status or you will have to wait
        until the next open enrollment period or another Change in Status.

Once you enroll in the Health Care FSA or Dependent Care FSA, you cannot change your
election until the next open enrollment period unless you have a Change in Status.

       See the Plan Administration SPD for more details about Changes in Status and
        other late enrollment requirements.

Parking and Transportation Flexible Spending Accounts
You may elect to enroll in some, all or none of the flexible benefit programs described herein.
You may elect, modify, or terminate your parking and/or transit election on a monthly basis,
with or without a Change in Status. Your request must be received by the 20th of the current
month, and will be effective the first of the following month.

Health Savings Account
You can open a Health Savings Account at any time if you meet the additional eligibility
requirements listed on page 18.

See the Plan Administration SPD for more details about Changes in Status and other
late enrollment requirements.

When Your Participation Ends
Generally, your participation in any of these programs will end as set forth in the Plan
Administration SPD.




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The Health Care Flexible Spending Account

The Health Care Flexible Spending Account program allows you to be reimbursed on a
pre-tax basis for eligible out-of-pocket health, dental care, or vision expenses including
deductibles, co-pays, co-insurance, and other such expenses not covered under
Employer’s health or dental plans.

Your claim for reimbursement may include eligible health-care expenses for your spouse
and dependents who qualify as dependents under current Internal Revenue Service
(IRS) rules. Domestic Partners do not qualify as eligible dependents under IRS
rules.

You, your spouse or your dependents do not need to be covered by the Employer’s
health or dental plans in order for you to set aside money in the Health Care FSA.

Important Facts
Keep the following in mind when deciding whether to participate in the Health Care FSA:

       Amounts remaining in your Health Care FSA after all eligible claims incurred
        during the Plan Year have been reimbursed will be forfeited.

       You may not take a federal tax deduction on your federal tax return for health
        care expenses reimbursed from the Account. You should determine whether a
        tax deduction would be more beneficial than participation in the Health Care
        FSA. You may want to consult a tax advisor on this issue.

       The amount contributed to your Health Care FSA for the Plan Year may only be
        used to pay expenses incurred during that Plan Year (the period beginning on
        the date you enroll and ending the following December 31 or the date your
        participation ends, if earlier). Expenses are incurred when services are provided
        (and not when you are billed for or pay for the services).

       Your claims for reimbursement for eligible expenses incurred during the Plan
        Year must be submitted no later than 90 days following the end of the Plan Year.
        If your coverage ends mid-year, claims eligible for reimbursement must be
        submitted within 90 days of your coverage end date.



How Much You Can Contribute
The minimum amount of pre-tax dollars per year that you can contribute to this Program
is $130.00 per year. The maximum amount of pre-tax dollars that you can contribute to
this Program is $3,500.00. When deciding how much money to contribute to this
program, remember that you will forfeit any amounts remaining in the Health Care FSA
after all your eligible expenses have been reimbursed.

Leaves of Absence
Special rules apply for the Health Care FSA when you go on an approved leave of
absence. These rules differ depending on whether your leave is under the Family and
Medical Leave Act or is an approved paid or unpaid leave. Please refer to the Plan


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Administration SPD for further information.

Family and Medical Leave Act Leaves
If you take a leave under the Family and Medical Leave Act of 1993 (“FMLA”), you may
revoke your contribution election to the Health Care FSA for the remainder of the Plan
Year, and this must be requested within 30 days of a commencement of a leave of
absence.

If your FMLA leave is paid and you do not revoke your contribution election, your pre-tax
contributions to the Health Care FSA will continue to be made as if you were not on a
leave of absence. If your FMLA leave is unpaid and you do not revoke your contribution
election, your pre-tax contributions to the Health Care FSA will stop during your leave,
but coverage will remain active. Upon your return to work, pre-tax contributions will
resume and they will be adjusted based on how many paychecks remain in the Plan
Year.

If you revoke your contribution election during an FMLA leave, when you return to work
during the same Plan Year you may reactivate your prior contribution election, but you
will experience a gap in coverage. Your enrollment request must be made within 30
days of your return to work. If you do so, your contributions will be adjusted based on
how many paychecks remain in the Plan Year. If you return to work in a different Plan
Year, you will be treated as a new hire and the initial enrollment rules will apply.

Non-FMLA Leaves of Absence

Paid Leaves
If you are on a paid leave of absence, you will continue to participate and your pre-tax
contributions will continue to be made to the Program as if you were not on a leave of
absence. You may revoke your contribution election to the Health Care FSA for the
remainder of the Plan Year, and this must be requested within 30 days of a
commencement of a leave of absence. If you revoke your contribution election during a
leave, when you return to work during the same Plan Year, you may reactivate your
prior contribution election. This request must be made within 30 days of your return to
work.

Unpaid Leaves
If you take an unpaid leave of absence, your contributions to the Health Care FSA will
end and your coverage will terminate. You may, however, choose to continue your
coverage and contributions by electing COBRA continuation coverage. Refer to the
“COBRA” section for more information. You will only be reimbursed for claims incurred
while you are making contributions to the Program.

If you elect COBRA continuation coverage, your Health Care FSA coverage will
automatically be reinstated upon your return to work. If you do not elect COBRA
continuation coverage, you may reactivate your prior contribution election within 30 days
of your return to work.

Military Leaves
If you leave employment with the Employer to serve in the uniformed services and are
rehired within certain time limits, the Uniformed Services Employment and
Reemployment Rights Act (“USERRA”) provides you certain rights under the Flex Plan.


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Contact the Employer for further information on these rights.

Pre-Payment of Expenses Prohibited
IRS regulations prohibit pre-payment of health, dental or vision expenses. If treatment
is extending into the next Plan Year, you cannot pre-pay the entire cost and claim it
against the Health Care FSA for this Plan Year.

Generally, expenses are incurred when services are provided and not when you are
billed for or pay for the services. Courses of treatment that span several months, such
as prenatal care and orthodontia, are subject to special rules. For example, if you pay
for the ongoing care of orthodontia, your expenses will be reimbursable if payment for the
current year’s services is made by you during the current plan year, even if full treatment
will not be performed until a future date within that current plan year.

Eligible and Ineligible Expenses for Reimbursement
You may be reimbursed under the Health Care FSA for health care expenses of a type
deductible under section 213(d) of the Internal Revenue Code, other than health
coverage premium payments. In administering the Health Care FSA, the Employer will
rely on Internal Revenue Service Publication 502 (or a successor publication) in order to
determine whether an expense is eligible. If a claimed expense is not clearly allowable
under that publication, the claim will be denied. The Employer may, in its sole
discretion, consult other authorities, such as IRS rulings, to determine if an expense is
eligible.

To obtain a copy of IRS Publication 502, write to the IRS Forms Distribution Center, PO
Box 25866, Richmond, VA 23289 or access www.irs.gov.

Examples of Eligible Expenses
In general, you can use your Health Care FSA to pay for the following expenses for you
or any of your eligible family members, as long as the expenses are not covered by
another health, dental or vision plan or insurance policy:
     deductibles or co payments;
     charges for supplies and services that exceed your health or dental plan or
       policy’s allowed amount for usual and customary limits (if you are responsible for
       these fees)
     charges that exceed the annual or lifetime maximum of your health or dental
       plan;
     vision care expenses — including prescription eyeglasses, contact lenses
       (including solution and sterilizer), eye procedures;
     charges for routine physical exams;
     hearing care expenses — including hearing aids and tests;
     charges for prescription drugs, including prescribed birth control items such as
       birth control pills;
     chiropractic service expenses;
     charges for vitamins if available only by prescription, they are prescribed by a
       physician, and accompanied by a physician’s statement that specifies vitamins
       are needed to treat a specific health condition other than health maintenance;
     expenses for acupuncture to treat health condition;
     charges for inpatient treatment at a therapeutic center for alcohol or drug



9
         addiction;
        the cost of weight reduction, if prescribed by a physician in order to treat another
         illness (e.g., diabetes, high blood pressure); and
        Prescribed smoking cessation drugs/plans.
        Over-the-counter drugs, when accompanied by a doctor’s prescription.

Examples of Ineligible Expenses
You cannot be reimbursed from the Health Care FSA for:
    Domestic partner health care expenses
    any expenses that could be reimbursed through another source — i.e., if you
      receive a payment from both the Health Care FSA and another health, dental or
      vision plan or insurance policy for the same expense, you must pay back the
      reimbursement you received from the Health Care FSA (failure to do so could
      result in IRS penalties);
    premiums to cover you or your eligible family members under a health, dental or
      vision plan of another employer or an individual insurance policy;
    cosmetic surgery or procedures (this includes cosmetic dental procedures such
      as teeth whitening);
    any provider discounts, including any reduction in fees negotiated between
      insurance carriers and providers — i.e., you can claim only the portion that is
      indicated as patient’s responsibility (the Explanation of Benefits sent to you will
      indicate if you are responsible for the difference between the “amount billed” and
      the “allowed amount”);
    travel expenses for prescriptions purchased abroad;
    charges for health club or spa memberships or services;
    long term care expenses;
    over the counter smoking cessation drugs (such as nicotine patches and nicotine
      gum);
    over-the-counter drugs not accompanied by a doctor’s prescription;
    some prescription drugs prescribed for cosmetic reasons; and
    expenses incurred prior to the date that your enrollment became effective or
      incurred after the date that your contributions to the Program end.

These lists of examples are not intended to be comprehensive. If you have a question
about whether an expense is reimbursable, contact HR at 1-877-go2myHR (1-877-462-
6947). The Employer reserves the right to deny payment for any service it considers
ineligible under IRS Regulations. All claims will be reviewed and approved or denied by
Ceridian, the third party administrator to whom the Employer delegates authority to
decide claims.

Submitting a Claim for Reimbursement
Participants in the Health Care FSA are automatically enrolled in the Automatic Claim
Submission process. When you have eligible healthcare expenses, your claims are
submitted through the Automatic Claim Submission process or by paper claim form to
Ceridian:

        When an eligible expense is incurred through any of Carlson's insurance
         providers, that expense will be submitted automatically to Ceridian. If you do not
         wish to participate in the Automatic Claim Submission process, you must
         complete an Opt-Out Form each plan year and submit it to Ceridian.


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        To be reimbursed for eligible expenses that have not been submitted through
         Automatic Claim Submission, you simply complete a signed claim form and
         return it with the supporting documentation to the address on the form.

Please call (1-877-462-6947) for more information on where to locate forms. Upon
receipt, review, and approval of the claim, you will be reimbursed from your spending
account. Reimbursement for qualifying health care expenses will be made up to the total
amount of your plan year contribution, less any previous reimbursements.

Contributions to the Program for a Plan Year may not be used to reimburse expenses
incurred during a different Plan Year. All claims for reimbursement of eligible expenses
incurred during the Plan Year must be submitted no later than the 90 days after the end
of the Plan Year. Generally, expenses are incurred when services are provided, and not
when you are billed for or pay for the services.

Income Tax Considerations
Expenses that are reimbursed through the Health Care FSA cannot also be used as
deductible expenses when filing your personal income taxes. However, the Health Care FSA
allows you to save taxes on health related expenses, even if the expenses do not exceed the
7.5% of your gross income required to claim them as a deduction on your personal income
tax return.

 If you terminate employment
If you terminate employment, your participation in the Health Care FSA will automatically
terminate. You can receive reimbursement for eligible health care expenses incurred prior to
termination, and eligible claims must be submitted to Ceridian within 90 days of your coverage
end date. However, if coverage would otherwise end due to a qualifying event as outlined in
the COBRA laws, you and your covered spouse and dependents may be able to continue
coverage under the Plan for the remainder of the calendar year, on an after tax-basis,
depending on the nature of the event. If you are eligible to continue your Health Care FSA
under COBRA, you will receive election information in the mail.

COBRA Continuation Coverage
COBRA continuation coverage is only available for the Health Care FSA. (You may have
COBRA rights under your Employer’s health and/or life insurance plans but you cannot pay
for this coverage on a pre-tax basis. Consult with the Human Resources Department and the
summaries for Employer’s health and life insurance plans for more information.) If you lose
coverage under the Health Care FSA as a result of a Qualifying Event AND you have
not claimed reimbursement for the entire amount of your annual election, you, your
spouse or your Dependent may continue participation in the Health Care FSA for the
remainder of the Plan Year in which the Qualifying Event occurred. To elect continuation
coverage for the remainder of the Plan Year, you must complete and return a COBRA
election form to the COBRA Administrator and then make contributions to the Health Care
FSA on an after tax basis. See your health plan SPD for a full discussion of your rights and
obligations under COBRA if you qualify for COBRA rights under the Health Care FSA.

Statement of Rights
As a participant in the Health Care FSA, you are entitled to certain rights and protections
under the Employee Retirement Income Security Act of 1974. ERISA provides that all Plan
participants shall be entitled to examine, without charge, at the Plan Administrator's office and
at other specified locations (such as work sites and union halls), all Plan documents, including


11
insurance contracts, collective bargaining agreements and copies of all documents filed by the
Plan with the U.S. Department of Labor (such as detailed annual reports and Plan
descriptions); obtain copies of all Plan documents and other Plan information upon written
request to the Plan Administrator. The Administrator may make a reasonable charge for the
copies. You are also entitled to receive a summary of the Plan's financial report, if applicable.
The Plan Administrator is required by law to furnish each participant with a copy of the
summary annual report, with certain exceptions.

In addition to creating rights for Plan participants, ERISA imposes duties upon the people who
are responsible for the operation of the Health Care Flexible Spending Account. The people
who operate your Plan, called "fiduciaries" of the Plan, have a duty to do so prudently and in
the interest of you and other Plan participants and beneficiaries. No one, including your
employer or any other person may fire you or otherwise discriminate against you in any way to
prevent you from obtaining a welfare benefit or exercising your rights under ERISA. If your
claim for a welfare benefit is denied in whole or in part you must receive a written explanation
of the reason for denial. You have the right to have the Plan Administrator review and
reconsider your claim.

Under ERISA, there are steps you can take to enforce the above rights. For instance, if you
request materials from the Plan and do not receive them within 30 days, you may file suit in
federal court. In such a case, the court may require the Plan Administrator to provide the
materials and pay you up to $110 a day until you receive the materials, unless the materials
were not sent because of reasons beyond the control of the Administrator. If you have a claim
for benefits which is denied or ignored, in whole or in part, you may file suit in state or federal
court. If it should happen that Plan fiduciaries misuse the Plan's money, or if you are
discriminated against for asserting your rights, you may seek assistance from the U.S.
Department of Labor, or you may file suit in federal court. The court will decide who should
pay court costs and legal fees. If you are successful, the court may order the person you have
sued to pay these costs and fees. If you lose, the court may order you to pay the costs and
fees, for example, if it finds your claim frivolous.

If you have any questions about your Plan, you should contact the Plan Administrator. If you
have any questions about this statement or about your rights under ERISA, you should
contact the nearest office of the Pension and Welfare Benefits Administration, U.S.
Department of Labor, listed in your telephone directory or the Division of Technical Assistance
and Inquiries, Pension and Welfare Benefits Administration, U.S. department of Labor, 200
Constitution Avenue NW, Washington, DC 20210.




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The Dependent Care Flexible Spending Account
The Dependent Care FSA allows you to be reimbursed on a pre-tax basis for eligible out-of-
pocket dependent care expenses incurred in order for you and your spouse to work or look for
work.

Important Facts
Keep the following in mind when deciding whether to participate in the Dependent Care FSA:

        Amounts remaining in the Dependent Care FSA, after all of your eligible claims
          incurred during the Plan Year have been reimbursed will be forfeited.
        You may not take a federal tax credit on your federal tax return for amounts
          reimbursed under the Dependent Care FSA. For some employees, the federal tax
          credit may provide a better tax advantage than contributing to the Dependent Care
          FSA. Before you elect to participate, you should determine whether a tax credit would
          be more beneficial than participation in the Program. You may want to consult a tax
          advisor on this issue.
        The amount contributed to your Dependent Care FSA for the Plan Year may only be
          used to pay eligible expenses incurred during that Plan Year (the period beginning on
          the date you enroll and ending the following December 31, or the date your
          participation ends, if earlier). Expenses are incurred when services are provided (and
          not when you are billed for or pay for the services).
        Your claims for reimbursement for eligible expenses incurred during the Plan Year
          must be submitted to Ceridian within 90 days following the end of the plan year. If
          your coverage is terminated mid-year, your claims must be submitted to Ceridian
          within 90 days of your coverage end date.
        If your claim for reimbursement exceeds the amount of funds in your Account at the
          time it is submitted, you will be reimbursed for your claim up to the available balance
          in your Account. The remainder of the claim will be paid as you contribute additional
          funds to your Account.

Eligibility
To be eligible to use the Dependent Care FSA, you must be at work during the time your
eligible dependent receives care. You must also meet one of the following eligibility guidelines:

        You are a single parent
        You have a working spouse
        Your spouse is a full-time student at least five months during the year while you are
         working
        Your spouse is physically or mentally unable to provide for his/her own care
        You are divorced or legally separated and have custody of your child most of the time
         even though your former spouse may claim the child for income tax purposes

How Much You Can Contribute
The minimum amount of pre-tax dollars that you can contribute to this Program is $260 per
year.

The maximum amount that you can contribute to this Program is the lesser of the following:

        if you are single or married filing a joint income tax return – the lesser of $5,000 or


13
          $5,000 divided by the number of pay periods applicable to you and then multiplied by
          the number of pay periods remaining in the year, or, if you are married filing a
          separate income tax return — the lesser of $2,500 or $2,500 divided by the number of
          pay periods applicable to you and then multiplied by the number of pay periods
          remaining in the year;
        your earned income during the calendar year; or
        if you are married, your spouse’s earned income during the calendar year. If your
          spouse has no earned income, for each month your spouse is either a full time
          student or incapable of caring for himself or herself, your spouse will be deemed to
          have earned income of $200 per month if there is one qualifying Dependent or $400
          per month if there are two or more qualifying Dependents.

When deciding how much money to contribute to this Program, remember that you will forfeit
any amounts that you have contributed to the Program that remain after all your eligible
expenses have been reimbursed.

 Eligible and Ineligible Expenses for Reimbursement
For purposes of the Dependent Care FSA, an expense must meet certain plan guidelines
to qualify as an eligible expense. To be considered an eligible expense, the service
must:

        be for employment-related expenses. “Employment-related expenses” are expenses
         incurred to enable you and your spouse, if any, to be gainfully employed and which
         relate to either the care of:
        your Dependent children who are under age 13 and for whom you have custody most
         of the time even though your former spouse may claim the child for income tax
         purposes; or
        any tax Dependent or spouse who is physically or mentally incapable of caring for
         himself or herself. Care provided outside your household for any tax Dependent or
         spouse who is physically or mentally incapable of caring for himself or herself is only
         reimbursable if the individual regularly spends at least 8 hours a day in your
         household.
        Be incurred during the current plan year and your period of coverage under the plan
        Be provided for the care of a qualifying dependent or other related household services
         for the care of that qualifying dependent (includes any payroll taxes paid on wages for
         a qualifying dependent care provider)
        Be incurred to enable you to work

NOTE: If married, your spouse must also work; be a full-time student at least five months
during the year while you are working; or be physically or mentally unable to provide his/her
own care in order for the dependent care expense to qualify as an eligible expense.

Examples of Eligible Expenses
In general, you can use the Dependent Care FSA to pay for the following expenses:

        day care center (a facility which provides care for more than six individuals) and
         nursery school charges. A day care center must be licensed and comply with all state
         and local regulations. Eligible child care costs include only those for the actual care of
         your child — not for education, supplies or meals — unless those costs cannot be
         separated;



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        day camp charges — only if the camp qualifies as a day care center within your state
         and the primary purpose is the care of your child (not eligible if the primary purpose is
         instruction or education);
        charges for services of an eligible person who provides dependent care. A day care
         provider is not eligible if he or she can be claimed as you or your spouse’s Dependent
         for federal income tax purposes or is you or your spouse’s child and is age 19 or
         under; and
        Social Security, workers’ compensation and unemployment taxes paid on behalf of the
         person caring for an eligible Dependent.

Examples of Ineligible Expenses
You cannot use the Dependent Care FSA to pay for:
    tuition for education beginning in Kindergarten;
    care received in a nursing home facility;
    day camp charges when the primary purpose is education or instruction, such as
       sports or music camps;
    overnight camp expenses;
    services provided by: your spouse, someone who is considered your Dependent for
       income tax purposes, or your child or stepchild under age 19; and
    expenses incurred prior to the date that your enrollment became effective or incurred
       after the date that your enrollment election is terminated.

These lists of examples are not intended to be comprehensive. If you have questions about
whether an expense is reimbursable, call 1-877-go2myHR (1-877-462-6947). The Employer
reserves the right to deny payment for any service it considers ineligible under IRS regulations
All claims will be reviewed and approved or denied by Ceridian, the third party
administrator to whom the Employer delegates authority to decide claims.

Submitting a Claim for Reimbursement
Please call (1-877-462-6947) for more information on where to locate claim forms. To be
reimbursed for eligible expenses simply complete a signed form and send it with the
supporting documentation to the address on the form. Upon receipt, review, and approval of
the claim you will be reimbursed from your spending account. When completing a Claim
Form, you must include the following information:
     The dates of service
     The amount of the charge
     The name of the providers of the services
     Signature of provider on the claim, or receipt or other proof of payment.

You will be reimbursed for your claim, if approved, up to the available balance in your
Dependent Care Flexible Spending Account at the time you submit the claim. If there aren't
sufficient funds in your FSA to reimburse the entire claim, the remaining amount of the claim
will be paid as soon as there have been enough payroll deductions credited to your account.
You will not have to re-submit the claim.

Tax Considerations
Any reimbursements received through participation in the Dependent Care FSA are not
eligible for the IRS Dependent Care Tax Credit and reduce the amount of eligible expenses
which can be claimed under the tax credit.



15
Although you will not have to pay federal, Social Security and State (except PA and NJ) taxes
on amounts you contribute to the Dependent Care FSA, the total will be recorded in a
separate box on your Form W-2. When preparing your tax return, you should complete and
file an IRS Form 2441 with your Form 1040 or Schedule 2 to Form 1040A. Form 2441 or
Schedule 2 requires that you report the name, address and taxpayer ID number of your
dependent care provider(s). These forms are submitted to the IRS to identify dependent care
reimbursements received through the Dependent Care FSA and to calculate any expense
which may remain eligible for the IRS Dependent Care Tax Credit. You can request the
identifying information from your dependent care provider(s) on IRS Form W-10. Form W-10
does not need to be filed with any government agency, but should be retained for your own
records.

The Dependent Care Flexible Spending Account is subject to the rules of Internal Revenue
Code Section 125 and 129, but is not subject ERISA.




16
Parking and Transportation Flexible Spending Accounts
How Much You Can Contribute
The maximum amount you can contribute for the Parking Flexible Spending Account is
$230.00 per month. The maximum amount you can contribute for the Transportation
Flexible Spending Account (transit expenses) is $230.00 per month.

All eligible expenses will be processed based on the enrollment limits set by the IRS. For
example, if you elected $230 per month for parking expenses and you submit a claim for
$250 for a particular month; only $230 would be processed since this is the maximum
enrollment limit. The same rule applies to transit expenses.

Eligible and Ineligible Expenses for Reimbursement
Eligible Parking and Transportation Expenses include those qualified expenses incurred
by the Employee to purchase or pay for transit Pass Expenses, Commuter Vehicle
Expenses or Qualified Parking Expenses incurred for the purpose of transportation
between an Employee's residence and place of Employment. Eligible expenses must be
submitted to Ceridian within 180 days of incurring the expense. Eligible expenses must
meet the following definitions:

Qualified parking expenses include the following parking expenses, unless such
expenses are incurred for any parking on or near property used by the Employee for
residential purposes:
     Expenses incurred by an Employee to park his or her car on or near the business
        premises of the Employer.
     Expenses incurred by an Employee to park his or her car on or near a location
        from which the employee commutes to work:
            o by mass-transit facilities, whether or not publicly owned;
            o by using the services of any person in the business of transporting people
               for compensation or hire if such transportation is provided in a "commuter
               highway vehicle," as defined in this program;
            o by "commuter highway vehicle," as defined in this Program; or
            o by carpool (i.e., two or more individuals who commute together in a motor
               vehicle on a regular basis).

Qualified Transportation expenses include expenses incurred for any pass, token, fare
card, voucher or similar item entitling a person to transportation (or transportation at a
reduced price) if such transportation is:
    On mass transit facilities, whether or not publicly owned; or
    Provided by any person in the business of transporting people for compensation
        or hire if such transportation is provided in a vehicle with a seating capacity of at
        least six adults (excluding the driver).

Commuter Highway Vehicles include any highway vehicle:
   Which has a seating capacity of at least 6 adults (not including the driver); and
   At least 80 percent of the mileage use of such vehicle is reasonably expected to
     be:
         o For purposes of transporting employees in connection with travel between
            their residences and their place of employment; and



17
           o   On trips during which the employees transported for such purposes is, on
               average, at least on-half of the adult seating capacity of such vehicle (not
               including the driver).

Commuter Highway Vehicle (Van Pool) Expenses include expenses incurred for
transportation in a commuter highway vehicle if such transportation is in connection with
travel between the Employee's residence and place of employment.


Examples of eligible Parking and Transportation expenses include:
    Passes
    Rail
    Bus
    Ferry passes
    Subway fares
    Commuter van fares
    Commuter railroad fares
    Parking at work address
    Parking at commuter bus, railroad or carpool stations/stops

Examples of ineligible Parking and Transportation expenses include:
    Parking at or near your home address
    Parking at or near your home address
    Highway tolls
    Carpooling expenses
    Taxicab fares
    Bicycling expenses
    Bridge tolls

Unused Parking and Transportation Account Deposits
Any unused amounts remaining in your parking and/or transit Spending Accounts will
automatically roll forward as follows:
    Any amount remaining in either account at the end of a given calendar month will
      roll forward to the next calendar month; and
    Any amount remaining in either account at the end of a given calendar year will
      roll forward to the next calendar year.

The roll-forward feature will continue from month to month and year to year until one of
the following occurs:
     You have depleted your account(s) to zero balance by submitting requests for
         reimbursement of qualified expenses; or
     Your employment ends, at which time any remaining balance(s) will be forfeited.

It is extremely important you consider this roll-forward feature when you determine the
amount you wish to contribute to either the Parking and/or Transit Spending Accounts
for the next calendar year.

Parking and Transportation Flexible Spending Accounts are subject to the rules of IRS
Code Section 132, but is not subject to ERISA or part of the Cafeteria Plan.



18
Health Savings Account
Eligibility
A health savings account (HSA) is a tax-exempt trust or custodial account that you set
up with a qualified HSA trustee to pay or reimburse certain medical expenses you incur.
You must be an eligible individual to qualify for an HSA.

To be an eligible individual and qualify for an HSA, you must meet the following
requirements:

        You must be covered under a high deductible health plan (HDHP) on the first day
         of the month.
        You have no other Health FSA or health coverage except dental or vision
        You are not enrolled in Medicare.
        You cannot be claimed as a dependent on someone else's tax return.

If another taxpayer is entitled to claim an exemption for you, you cannot participate in the
HSA. This is true even if the other person does not actually claim your exemption. Each
spouse who is an eligible individual who wants an HSA must open a separate HSA. You
cannot have a joint HSA.

Check your health program SPD to determine if your health plan is an HDHP. If it is,
that SPD will also have information on how to open an HSA account and whom to
contact for help.

Contributions
Generally, for 2011, if you have self-only HDHP coverage, you can contribute up to
$3,050. If you have family HDHP coverage you can contribute up to $6,150. If you are
an eligible individual who is age 55 or older and not enrolled in Medicare, your
contribution limit is increased by $1000. Individuals electing to make this additional
“catch-up” contribution must send their payments directly to the bank.

Your Employer may also make a contribution through the cafeteria plan to your HSA. If
your Employer intends to make such a contribution, they will provide information about
the amount of the contribution during open enrollment for each year. If your Employer
makes a contribution, the Employer’s contribution plus your contribution cannot exceed
the limits above. To receive your Employer’s contribution for a plan year, you must:
     Elect and maintain a minimum annual pledge of $26 for the current plan year
     If you are eligible to receive an Employer contribution for the current plan year,
        you must open your HSA account by February 28 of the following plan year. Be
        sure to inform your Employer that your HSA account has been opened.

Mid-Year Enrollment and Last Month Rule
An individual can contribute the maximum calendar-year amount to their HSA even if
they were enrolled in the plan mid-year. This allows an individual to make the maximum
contribution and take the full calendar year deduction if they are enrolled in the plan for
only part of the year.

There are specific requirements for HDHP enrollment to avoid negative tax implications


19
from making the maximum allowable contribution. You must be enrolled in the plan
through December 31st of the calendar year and maintain continuous HDHP enrollment
for a 12-month period. The 12 month period begins in the last month of the taxable year
that the individual became an eligible individual (regardless of exactly when during that
year they were enrolled in the HDHP plan) and ends on the last day of the following 12th
month.

Please consult your tax advisor for further information.

Contribution Elections
If you choose to contribute to your HSA account, you will elect to make your
contributions through the cafeteria plan. This means your contributions will be taken out
of your paychecks on a pre-tax basis. You may make a new election or change your
election each month that you are eligible to participate in the HSA. If you choose
contribute to your HSA account, you must elect and maintain a minimum annual pledge
of $26.

Distributions
You may take distributions from your HSA for qualified medical expenses on a tax-free
basis. If health expenses are paid for with a HSA distribution, for tax purposes you
should keep all records showing the health expenses. You are responsible for keeping
and providing all records showing how your HSA distributions were used. If you take a
distribution from your HSA for non-medical expenses, you will be taxed on the amount
and there will also be a tax penalty. You should consult your tax advisor before
withdrawing money from your HSA for any reason other than eligible medical expenses.

Qualified medical expenses
Qualified medical expenses are those expenses that would generally qualify for the
medical and dental expenses deduction. These are explained in Publication 502,
Medical and Dental Expenses. However, even though non-prescription medicines (other
than insulin) do not qualify for the medical and dental expenses deduction, they do
qualify as expenses for HSA purposes.

For HSA purposes, expenses incurred before you establish your HSA are not qualified
medical expenses. State law determines when an HSA is established. An HSA that is
funded by amounts rolled over from an Archer MSA or another HSA is established on
the date the prior account was established.

If, under the last-month rule, you are considered to be an eligible individual for the entire
year for determining the contribution amount, only those expenses incurred after you
actually establish your HSA are qualified medical expenses.

Qualified medical expenses are those incurred by the following persons.
    You and your spouse.
    All dependents you claim on your tax return.
    Any person you could have claimed as a dependent on your return except that:
           o The person filed a joint return,
           o The person had gross income of $3,500 or more, or
           o You, or your spouse if filing jointly, could be claimed as a dependent on
              someone else's tax return.



20
For this purpose, a child of parents that are divorced, separated, or living apart for the
last 6 months of the calendar year is treated as the dependent of both parents whether
or not the custodial parent releases the claim to the child's exemption.

You cannot deduct qualified medical expenses as an itemized deduction on Schedule A
(Form 1040) that are equal to the tax-free distribution from your HSA.

Tax Reporting
How you report your distributions depends on whether or not you use the distribution for
qualified medical expenses (defined earlier).

        If you use a distribution from your HSA for qualified medical expenses, you do
         not pay tax on the distribution but you have to report the distribution. However,
         the distribution of an excess contribution taken out after the due date, including
         extensions, of your return is subject to tax even if used for qualified medical
         expenses.

        If you do not use a distribution from your HSA for qualified medical expenses,
         you must pay tax on the distribution.

HSA administration and maintenance fees withdrawn by the trustee are not reported as
distributions from the HSA.

Additional Tax
There is an additional 10% tax on the part of your distributions not used for qualified
medical expenses.

Exceptions
There is no additional tax on distributions made after the date you are disabled, reach
age 65, or die.

The HSA is not an ERISA plan. Contact your HSA trustee for additional information.




21
Additional Plan Information
For purposes of this Additional Plan Information section, the term “Plans” shall refer to the
Carlson Companies Employee Benefit Plan, its component programs and the Cafeteria
Plan, individually and collectively, unless otherwise noted.

 Administrative Rules
The Plan Administrator shall have the power to make reasonable rules and regulations
required for the administration of the Plans, to make all determinations necessary for their
administration, except those determinations that the Plans require others to make, and to
construe and interpret the Plans wherever necessary to carry out their intent and purpose
and to facilitate their administration. The Plan Administrator may interpret and apply all terms
of the Plans and may correct any defect, supply any omission or reconcile any inconsistency
or ambiguity in such a manner as it deems advisable.

The Plan Administrator shall make all final determinations concerning eligibility and status of
you or a Dependent, the rights to benefits and all other rights under the Plans. All other
matters concerning the Plans are subject to the Plan Administrator’s interpretation and
administration. All determinations and actions of the Plan Administrator are conclusive and
binding upon the Company, you or a Dependent, former employees or former Dependents,
and all other persons and entities, except as otherwise provided by law.

It is the intent of the Company, the Plan Administrator and the Plans to comply with all
applicable laws, including, but not limited to, ERISA, the Internal Revenue Code of 1986 as
amended, the Americans with Disabilities Act, the Family and Medical Leave Act, the
Uniformed Services Employment and Reemployment Rights Act and COBRA. Wherever
the Plans are in conflict with applicable law, the law will prevail.

 Applicable State Law
Although ERISA preempts most state law, to the extent state law applies, the provisions of
the Plans will be construed, enforced and administered according to the laws of Minnesota.

 Disputes
The Plan Administrator and you have the right under the Plans to enter into a resolution of
all potential claims for benefits under the Plans whenever there exists a disagreement
between the Plan Administrator and you. If a dispute shall arise as to any amount or sum of
money to be paid under the Plans to you or a Dependent or a health-care provider, the
Trustees or the Plan Administrator shall have the right to make payment “under protest,”
without waiver or prejudice to the right to recover such payment from you or a Dependent or
the health-care provider.

If it shall later be determined (by agreement, mediation, arbitration or otherwise) that you or a
Dependent or health-care provider has been paid an amount that should not have been paid,
the Plan Administrator or the Trustees shall be entitled to recover the amount paid, plus
interest at the highest lawful rate, from the date on which such payment was made until the
date reimbursement is received. This payment “under protest” does not limit the right of the
Plan Administrator to recover excess payments under any other provision of the Plans.

See the specific health program SPD for information on the claims procedures and appeals
process that apply to that program. If you or your beneficiary believe you are entitled to a



22
benefit under the Flexible Benefit Plan that is different from the amount that has been
paid, you may file an appeal with the Plan Administrator. The appeal must be made in
writing within 180 days of the initial determination of the amount that has been paid to
you and must contain the following information:

        The name and address of the person filing the appeal (claimant).
        The amount claimed.
        The reason(s) for making the appeal.
        The facts supporting the appeal.

You must use the claims and appeals procedures to resolve any conflict before filing a lawsuit.
If you are not satisfied with the outcome after you have exhausted all claims and appeal
procedures for the specific program, you must file any lawsuit within 12 months after
completing the claims procedures and appeals process. Any lawsuit filed after that time period
will not be valid because it was not filed within the required time.

 Errors
The Plan Administrator may correct any errors that may occur in administering the Plans. To
the extent permitted by law, any refunds of over-paid premiums or other corrections made by a
third-party administrator or insurer that result in money being paid to the Plans, those amounts
may be returned to the participating Employer, used for the administration of the Plans, or
otherwise used for the benefit of the Participants at the discretion of the Plan Administrator.

 Payments
In the event of your incapacity or death, or a Dependent’s incapacity or death, payments may
be made to the covered person’s spouse, parent, guardian or any other individual or entity that
has assumed the care or principal support for you or the Dependent and is equitably entitled to
payment. Any payment made by the Plans or Trustees to a health-care provider, spouse,
parent, guardian, individual entity, you or a Dependent in accordance with the Plans’
provisions will fully release the Company, the Plans and the Trustees of any liability for that
benefit.

 Recovery of Excess Payments
Whenever payments have been made in excess of the amount necessary to satisfy the
provisions of the Plans, the Plan Administrator has the right to recover these excess payments
from any individual or entity to whom the excess payments were made. You or your
Dependent (if applicable) have an obligation to reimburse the Plan for excess benefits. Excess
payments to you or a Dependent will be treated as an advance against wages and benefits,
which may be deducted from wages, benefits or any amounts owed by the Company or the
Plan to you or a Dependent.

At the option of the Plan Administrator, if you or a Dependent owes any contribution to the
Plans, the amount of the contribution can be deducted from any benefits owed to you or the
Dependent. Further, whenever payments have been made based on false information
provided by you or a Dependent, the Company, your Employer and the Plans have the right to
withhold payment on future benefits, wages or other amounts owed by the Employer or the
Plans to you or the Dependent until the overpayment is recovered.




23
Waiver
No failure by the Plan Administrator or others involved in administering the Plans to insist upon
strict compliance with the Plans shall constitute a waiver or estoppel of their right to demand
exact compliance with such terms in other cases.

 Benefits Not Guaranteed
The Company, your Employer, the Plan Sponsor and the Plan Administrator do not guarantee
the payment of benefits.




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