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(c) A decision on the review by the Administrator will be made not <br />later than 60 days after receipt of a request for review, unless special <br />circumstances require an extension of time for processing (such as the need to <br />hold a hearing), in which event a decision should be rendered as soon as <br />possible, but in no event later than 120 days after such receipt. The decision of <br />the Administrator shall be written and shall include specific reasons for the <br />decision, written in a manner calculated to be understood by the claimant, with <br />specific references to the pertinent Plan provisions on which the decision is <br />based. <br /> <br /> (d) Any balance remaining in the Participants' Health Care <br />Reimbursement Fund or Dependent Care Assistance Account as of the end of <br />each Plan Year shall be forfeited and deposited in the benefit plan surplus of the <br />Employer pursuant to Section 6.3 or Section 7.8, whichever is applicable, unless <br />the Participant had made a claim for such Plan Year, in writing, which has been <br />denied or is pending; in which event the amount of the claim shall be held in his <br />account until the claim appeal procedures set forth above have been satisfied or <br />the claim is paid. If any such claim is denied on appeal, the amount held beyond <br />the end of the Plan Year shall be forfeited and credited to the benefit plan <br />surplus. <br /> <br /> (e) Notwithstanding the foregoing, in the case of a claim for medical <br />expenses under the Health Care Reimbursement Plan, the following timetable for <br />claims and rules below apply: <br /> <br />Notification of whether claim is accepted or denied <br /> <br />30 days <br /> <br />Extension due to matters beyond the control of the Plan 15 days <br /> <br />Insufficient information on the Claim: <br /> <br />Notification of 15 days <br /> <br />Response by Participant <br /> <br />45 days <br /> <br />Review of claim denial <br /> <br />60 days <br /> <br /> The Plan Administrator will provide written or electronic notification of any <br />claim denial. The notice will state: <br /> <br />(1) The specific reason or reasons for the denial. <br /> <br />(2) Reference to the specific Plan provisions on which the denial was <br />based. <br /> <br />(3) A description of any additional material or information necessary <br />for the claimant to perfect the claim and an explanation of why such <br />material or information is necessary. <br /> <br />(4) A description of the Plan's review procedures and the time limits <br />applicable to such procedures. This will include a statement of the right to <br />bring a civil action under section 502 of ERISA following a denial on <br />review. <br /> <br />19 <br /> <br /> <br />