Benefits Brochure

A Guide to KPMGs
2015Benefits Options
kpmg.com
When it comes to benefits, everyones needs are different.

Thats why KPMG offers a variety of benefits from which to
choose. Some are provided automatically once you become
eligible. Others are optional, and you must contribute toward
their cost.
This brochure provides a convenient summary of KPMGs
benefits program. Once you join the firm, you will have access
to more extensive details about our benefits programs.
If you have questions about any of our benefits, call KPMGs
HumanResources Service Center at 1-888-ONE-HRSC
(1-888-663-4772). TheHRSC is open Monday through Friday,
7:00 a.m. to 5:00p.m., CentralTime.
Weve designed this brochure to provide general information about KPMGs benefits programs,
practices, and policies. It is not intended to constitute a complete guide.
It is important to remember that individual situations do and will vary, and there are no guarantees
of any particular benefit or program eligibility. Further, the programs, policies, and practices
described herein do change from time to time, and KPMG reserves the right to make such changes
or discontinue any programs, policies, or practices at any time and for any reason, subject to
applicable federal, state, and local laws.
This brochure and the information, programs, policies, and practices mentioned within and
associated with it do not create an employment contract. KPMG does not create any express or
implied contractual rights by issuing this brochure or by offering the programs and benefits noted
within. Employment at KPMG remains at will, which means that either you or the firm has the
right to terminate your employment at any time, for any or no reason, with or without notice.
2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. NDPPS 322823
The KPMG
Benefits Program
A Guide to KPMGs 2015Benefits Options 1
HOW KPMGS BENEFITS PROGRAM WORKS
Paying for Your Benefits
CHOOSING HEALTH INSURANCE
Medical Care
Medical Plans
Important Information for All Non-HMO Plan Participants
Health Savings Account
DISABILITY PLANS
LIFE INSURANCE PROGRAMS
FLEXIBLE SPENDING ACCOUNTS

MYLIFE TO HELP MANAGE YOUR LIFE
RETIREMENT AND SAVINGS PLANS
Vision Care
Dental Care
10
Charts: Highlights of Our Medical Plans
1113
Chart: Highlights of Our Dental Plans
1415
Charts: Highlights of Our Vision Care Plans
1516
ShortTerm Disability
17
LongTerm Disability
17
Life Insurance
18
BusinessTravel Accident Insurance
18
BusinessPleasure Accident Insurance
18
Healthcare Flexible Spending Account
19
Dependent Day Care Flexible Spending Account
19
LifeWorks
21
Flexibility
21
GlobalFit
22
The iCan Series
22
MetLife Center for Special Needs Planning
22
Backup Care
23
KPMG Foundation
23
Special Offers and Discounts
24
KPMG Pension Plan
25
KPMG 401(k) Plan
26
Contents
When Your Coverage Becomes Effective
Children include:
Coverage becomes effective on the first day of the month following

your date of hire under those benefits plans for which you pay all or
part of the cost. Coverage under firm-provided benefits becomes
effective on your date of hire. If your date of hire is on the first day
of the month (for example, February 1), all coverage becomes
effective on that date, provided you return your enrollment form(s)
within 30 days of your date of hire. You must be actively at work on
the benefits effective date for your coverage to begin.
biological children
When you first become eligible, and each year thereafter, you will have the
opportunity to enroll in KPMGs benefits plans. In addition, some benefits, such as
personal days, short-term disability coverage, basic life insurance, and business-travel
accident insurance, are provided automatically on your date of hire (your first day of
active employment).
adopted children from the time you become financially responsible for the child
(this includes children born from a surrogate mother)
stepchildren
any other child you support who lives with you in a parent-child relationship for
whom you are responsible under permanent courtorder
disabled children over age 26 who depend chiefly on you for support and maintenance
You may select benefits coverage as follows:
For you only
For you and your spouse
For you and your children
You also may elect coverage for eligible dependents, including your:
For your family (you, your spouse, and one or more children)
Legal spouse or domestic partner*
You may choose different coverage levels for different benefits. For example, if your
spouse has medical benefits through his or her employer (but doesnt receive dental
coverage), youmay elect medical coverage for just you and your children and choose
dental benefits for your entire family.
Children and stepchildren until the end of the calendar year in which he or she turns
26 years of age
To ensure that dependents enrolled in our health plans are eligible for coverage,
youwill be asked to provide supporting documentation to confirm the eligibility of
your dependents that are enrolled in your health plan.
*T
hroughout this document, and for the purpose of enrolling in benefits offered by the firm, the term domestic partner refers to
an individual who lives with an employee and is registered as a domestic partner with any state, county, or city that authorizes
such registration. Anywhere the term spouse is used, it is understood to include both opposite and same gender domestic
partners. In general, those benefits made available by KPMG to spouses also will be offered to domestic partners. Misuse
of domestic partner benefits and/or the falsification of information for the purpose of obtaining such benefits are grounds for
disciplinary action, up to and including termination of employment.
Paying for Your Benefits

KPMG pays the full cost of a number of your benefits, and some of the cost for other
benefits. In some cases when you contribute toward the cost of your benefits, you
may do so before taxes are withheld (on a pretax basis).
How KPMGs Benefits

Program Works
medicalplans, you can earn up to an extra $200 for yourself or up to $400 for your
family, to cover out-of-pocket medical costs. If you're enrolled in Choice POS II, your
earned incentive credits will be applied to your deductible or coinsurance. If you're
enrolled in Aetna HealthFund, your earned incentives will be added to your HealthFund.
Health Screenings with Quest Diagnostics: Your benefit plan includes coverage for
biometric screenings available through Quest Diagnostics. The testing will screen for
the following health and wellness indicators:
Blood Pressure (High, Low and/or Normal)
Cholesterol/Lipids (HDL and LDL)
Body Mass Index (BMI)
Blood Glucose/Blood Sugar
Medical Care
KPMG benefit-eligible employees have a number of medical plans from which to
choose: Aetna HealthFund, Choice POSII, MED 2500, MED 5000, or one or more
health maintenance organizations (HMOs). Regardless of which plan you choose,
youreceive comprehensive coverage for a variety of medical services.
Please note that your eligibility for any particular plan is determined by where you live.
When you first enroll, and during each subsequent benefits enrollment period, your
benefits enrollment form will list the plans available to you.
Earn Incentives to Reduce Your Medical Out-of-PocketCosts
If you enroll in the Choice POS II or Aetna HealthFund plan you are eligible to earn
incentives to reduce your healthcare out-of-pocket costs.
The medical plan you are enrolled in will determine how your incentive money
will beapplied. If you are enrolled in the Aetna Healthfund or Aetna Choice POS II
Triglycerides
Medical Plans
Aetna HealthFund
Aetna HealthFund is a consumer-directed health plan that allows you to select how
your healthcare dollars are spent. Theprogram has several components:
A $500 individual and $1,000 family HealthFund, provided by KPMG. Your first
medical expenses, other than for prescription drugs, are paid out of your HealthFund.
If you or your familys medical expenses exceed the HealthFund, subsequent
expenses are applied to your remaining deductible ($900 individual or $1,800 family).
Once your deductible is satisfied, the plan will reimburse your covered expenses
at 80 percent if network providers areused or 60 percent if non-network providers
are used.
Choosing Health
Insurance
In-Network Benefits: If you use a network provider, your benefits will be covered at
the in-network level of 80 percent once you have used all of your HealthFund dollars
and satisfied your deductible. HealthFund dollars are applied to the deductible. The
in-network deductible is $1,400 if you are included in Individual coverage and $2,800
if you are enrolled for Individual & Spouse, Individual & Child(ren), or Family coverage.
The HealthFund, your deductible, and your coinsurance all apply to your out-of-pocket
maximum. The HealthFund plan does not require election of a primary care physician
or referrals for specialty care.
Out-of-Network Benefits: If you use a provider that does not participate in the
network, your expenses will still be applied to your HealthFund dollars. Once you
have used all of your HealthFund dollars, benefits will be paid at 60 percent of the
usual and prevailing charge after you satisfy your deductible. The out-of-network
deductible is $1,400 if you are enrolled for Individual coverage and $2,800 if you
areenrolled for Individual & Spouse, Individual & Child(ren), or Family coverage.
TheHealthFund, your deductible, and your coinsurance all apply to your out-ofpocketmaximum.
For details on Aetna HealthFund, see the charts on page11.
Control Your Healthcare Dollars

The Aetna HealthFund plan pays your medical claims, up to the HealthFund
amount, before you pay the deductible or any coinsurance. If you use network
providers, you can stretch your HealthFund dollars further.
Choice POS II plan
The Choice POS II plan offers comprehensive coverage with low out-of-pocket costs. If
you live within a network area you will be eligible to participate in the Choice POS II plan.
In-Network Benefits: When you elect the Choice POS II plan, you may select a
doctor from the Choice POS II network to provide your care. If you use a network
provider, you are eligible for in-network coverage, including:
100 percent coverage after you pay a $20 co-pay on most primary care doctors
office visits, including internists, family practitioners, pediatricians, and OB/GYNs
100 percent coverage after you pay a $35 co-pay for specialists office visits
100 percent coverage for well-child exams, regular physical exams, and routine OB/
GYN exams subject to certain frequency limitations*
85 percent coverage, after the deductible for hospitalization, including physician
charges and surgery
There is a $600 deductible if you are enrolled for Individualcoverage, and
$1,200 if you are enrolled forIndividualandSpouse, Individual and Child(ren) or
Familycoverage for in-network services other than those that require a co-payment.
There are no claim forms. Your network provider will submit your claims for you.
Out-of-Network Benefits: With the Choice POS II plan, youre still covered if you
wish to obtain care from a non-network provider. In this case, your care is subject
to a deductible of $750 if you are enrolled for Individual coverage and $1,500 if you
are enrolled for Individual and Spouse, Individual and Child(ren), or Family coverage.
Thecoinsurance percentage is 65 percent of the usual and prevailing charge.
However, there is no well-care coverage except for routine mammography.
Important Considerations
Emergency Care: If you or your dependent has a medical emergencysuch as
an apparent heart attack, stroke, convulsions, unconsciousness, severe bleeding,
or serious burnsyou should immediately proceed to the nearest hospital
emergencyroom.
Its important to know that a medical emergency is defined as a sudden and
unexpected change in your physical or mental condition, which, if left untreated,
could result in the loss of life, limb, or bodily function. If your visit to the
emergency room does not meet this definition, no benefits will be paid.
Preventive Care: The plan covers preventive care in network, such as routine
physicals and vaccinations, as recommended by the U.S. Preventive Services Task
Force (USPSTF) website at http://www.ahrq.gov/clinic/uspstfix.htm. Themost current
recommendations for vaccines can be found at the Centers for Disease Control
andPreventions website at www.cdc.gov/vaccines). Mammograms will also be
covered outof-network.
If youre admitted to the hospital from the emergency room, the $100 co-pay will be
waived. You should call the number on your medical ID card within two business days
to certify your admission.
Hospitalization Precertification: If you are being admitted to a hospital for
nonemergency reasons, you must have your admission pre-certified by calling the
number on your medical ID card. Failure to call will lead to a $400 reduction of your
otherwise payable benefits.
For details on Choice POS II, see the charts on page 12. For additional information,
visit Benefits Connection.
You Decide With Choice Pos II

The Choice POS II plan offers in network benefits with low out-of-pocket expense
when you obtain care through a network provider.
MED 2500
With MED 2500, most care provided by an in-network provider is covered at
75percent after you satisfy the plan-year deductible: $2,500 for an individual and
$5,000 if two or more family members are covered under the plan. If you use a
nonnetwork provider, the coinsurance percentage is 65 percent, after you satisfy
theplan-year deductible.
The plan also has a $6,000 individual and $12,000 family plan-year out of pocket limit,
including the deductible for in-network providers and $7,000 individual and $14,000
family for out-of-network providers. The in-network and out-of-network limit will
cross-apply.
Preventive exams are covered annually, subject to frequency limitations
(asdetermined by Aetna).*
If you enroll in MED 2500, you may be eligible to establish a Health Savings Account
(HSA). For details on HSAs, see page 7.
For details on MED 2500, see the chart on page 13.
*As indicated on the U.S. Preventive Services Task Force website at http://www.ahrq gov/clinic/uspstfix.htm, and
www.cdc.gov/vaccines
If youre sent home after your visit, you will need to pay a separate $100 emergency
room co-pay in addition to your deductible and coinsurance. Also, if you received
treatment from an out-of-network hospital emergency room, any follow-up care
rendered at that hospital will be paid at the out-of-network benefit level.
The plan also has a $5,000 individual and $10,000 family plan-year out-of-pocket
limit for in-network providers, including the deductible. In other words, once youve
paid $5,000 toward eligible charges ($10,000 for family coverage), the plan will pay
100 percent of eligible expenses for the remainder of the year. The out-of-pocket
limit for out of-network providers is $8,000 for individual coverage and $16,000 for
familycoverage.
Preventive exams are covered annually, subject to frequency limitations (as
determined by Aetna).
Most doctors and hospitals will bill the plan directly. However, some doctors may
require you to pay all or a portion of your bill and then file a claim for reimbursement.
If you enroll in MED 5000, you may be eligible to establish a Health Savings Account
(HSA). For details on HSAs, see page7.
If you are enrolled in an Aetna medical plan, you have access to Teladoc, which
is an affordable alternative to ER and urgent care that can help resolve common
medical issues through the convenience of phone or online video consultations.
Teladoc is available 24/7, 365 days per year. To access a Teladoc provider,
call1-855-TEL-ADOC (1-855-835-2362) or visit www.teladoc.com/aetna.
Important Information for All Non-HMO Plan Participants

Emergency Room Coverage
To help control the high cost of emergency room care, any qualified visits to the
emergency room are subject to a separate $100 co-pay in addition to your deductible
and coinsurance. This co-pay is waived if you are admitted to the hospital from the
emergency room.
If your visit to the emergency room is not for a medical emergency, no benefits
will be payable. If you need urgent but nonemergency care, call your physician,
regardless of the time of day, to talk about your urgent care needs.
Hospitalization Precertification
If you are being admitted to a hospital for nonemergency reasons, you must have
your admission precertified by calling the number on your medical ID card. Failure
to precertify your admission will lead to a $400 reduction of your otherwise payable
benefits. (Under the Choice POS II plan and the Aetna HealthFund, your in-network
provider will obtain precertification for you.)
For details on MED 5000, see the chart on page 14.
Prescription Drug Program

If you enroll in a medical plan, your coverage will include prescription drugs.
Theprescription drug coverage will depend on which medical plan you enroll
in. If you enroll in the Choice POS II plan or the Aetna HealthFund, you will have
the following prescription drug coverage.
Retail Prescriptions
When you purchase short-term prescriptionsup to a 30-day supplythrough
network pharmacies you will pay a co-payment of $10 for formulary generic drugs,
$40 for formulary brand-name drugs, and $60 for drugs not listed on the formulary.
Specialty prescriptions, typically injectables, have a $120 co-payment. Specialty drugs
are available through Aetna Specialty Pharmacy, not the Aetna mail order program.
MED 5000
With MED 5000, most care provided by an in-network provider for illness or injury
is covered at 100 percent after you satisfy the plan-year deductible: $5,000 for an
individual, and $10,000 if two or more family members are covered under the plan
for in-network providers and $6,000 for individual or $12,000 if two or more family
members are covered under the plan for out-of-network providers. The in-network
and out-of-network deductible will cross-apply. If you use a non-network provider,
thecoinsurance percent is 80 percent, after you satisfy the plan-year deductible.
Mandatory Mail Order Prescription Drug Service

Prescriptions for maintenance medications must be purchased through Aetnas mailorder service or at a CVS pharmacy. The mail order co-payment is $20 for formulary
generic drugs, $80 for formulary brand-name drugs, and $120 for drugs not listed on
the formulary.
Based on the deductibles and out-of-pocket maximum requirements of an HDHP

plan, the KPMG plans that qualify as HDHPs for 2015 are MED 2500 and MED5000.
Theallowable tax deductible contribution to an HSAis a maximum of $3,350
for an individual and $6,650 for a family. Individuals ages 55 and over can make
additionalcontributions.
Mandatory Generic Prescriptions

The plan will cover the generic drug for prescriptions with an FDA-approved generic
equivalent. If you choose to fill a brand-name drug instead, you will be required
to pay the co-pay plus the difference in cost between the generic and the brand
name drug. You may request an exception to receive a brand name drug if there is a
clinical reason you cannot use the generic equivalent.
HSAs are portable and can be taken with you if you leave KPMG. There is no use it or
lose it provision.
Generic Contraceptives are covered at 100%

If you have any questions about our prescription drug programs, call Aetna at
18003555764.
If you enroll in MED 2500 or MED 5000 the prescription drug coverage is included in
your medical coverage.
The mandatory mail order and mandatory generic programs apply to these plans also.
In addition, preventive drugs (according to Aetna) are covered at 100 percent, not
subject to the deductible. Eligible non-preventive drugs are covered at 75 percent under
MED 2500 and 100 percent under MED5000 after satisfaction of the deductible.
Health Savings Account

Individuals covered under qualified high-deductible health plans (HDHPs) can
establish Health Savings Accounts (HSAs) with qualified HSA trustees, make taxdeductible contributions to their HSA accounts, and be reimbursed from their HSA
accounts for unreimbursed medical expenses. HSA funds also can be saved to be
used for future medical expenses. To be eligible to contribute to an HSA, you cannot
be claimed as another persons tax dependent, you cannot be entitled to Medicare
benefits, and you cannot have any health insurance other than a qualified HDHP.
You also are precluded from establishing an HSA if you are covered under a
Healthcare Flexible Spending Account through either KPMG or your spouses
employer, if the flexible spending account provides first-dollar coverage.
Establishing a Health Savings Account

You may establish an HSA with the vendor of your choice; however, you are
responsible for determining and monitoring whether participation in a HSA plan is
compliant with firm independence requirements. For your ease and convenience,
you may want to consider establishing an account with the Bank of America which
provides the convenience of making contributions through payroll..
Bank of Americas Health Savings Account
You have the option to establish an HSA with the Bank of America, which offers the
convenience of pre-tax payroll deductions from your paycheck. Once you enroll in a
Bank of America HSA, you will receive a debit card that allows you to easily access
and manage the funds in your account. You may present this card at your doctors
office, pharmacy, or other service provider to pay for eligible healthcare expenses.
Enrolling in this benefit allows you to gain more control over how your health care
dollars are spent because contributions, interest and withdrawals for eligible health
care expenses are all tax-advantaged.
Note: If you are enrolled in a Healthcare FSA, you cannot contribute to a Health
Savings Account.
For more information, please visit www.treas.gov (click on Health Savings
AccountsHSA).
Choosing the Plan Thats Right for You

As you review your medical plan options, here are some things you may wish to consider:
Think about your current healthcare needs. Are you and your family healthy? Do you require regular visits to
the doctoras is typical, for example, for someone with young children? Is your current doctor a member of
the Choice POS II or HMO network? How important is this relationship to you?
Consider coverage versus cost. Look at cost in terms of both the amount you contribute to your plan and
your out-of-pocket expenses when you need care. Can money youre spending on medical coverage be
put to better use on other benefits, such as dental care, life insurance, or saving for retirement?
Use the Aetna Plan Selection & Cost Estimator tool to compare costs and level of coverage of the
Aetna plans with one non-Aetna plan, such as an HMO.
By carefully considering your benefits choices, youre more likely to end up with benefits that work
best for youboth when youre sick and when youre healthy.
Womens Preventive Care

Our medical plans have long offered coverage for many preventive health services
in order to help you better care for you and your family. As a result of the Affordable
Care Act (ACA), preventive care coverage has been expanded to cover a range of
additional services for women.
Preventive services are covered under all of our medical plans, as required by the
ACA, and will be paid without cost-sharing such as payment percentages, copays
and deductibles (except for the Choice POS II and Aetna HealthFund plans, which
will only cover these services if they are provided by a network provider).
Please note that in order to be covered, services must be provided by a member
of a medical profession, who is properly licensed or certified to provide care within
the scope of that license or certification, under the laws of the state where the
individualpractices.
An annual routine physical exam for covered persons throughage 21.
For covered females: Screening and counseling services as provided for in

the comprehensive guidelines recommended by the Health Resources and
Services Administration.
Screening and counseling services, for ages 22 and older, to aid in weight
reduction due to obesity.
Screening and counseling services to aid in the preventionorreduction of the use
of an alcohol agent or controlled substance,
Screening and counseling services to aid you to stop the use of tobacco products.
Prenatal care.
For females with the ability to reproduce, coverage includes:
FDA-approved contraceptive methods
Review the medical plan charts on pages 11 to 15. These charts provide a comparison of our plans.
Female voluntary sterilization procedures and related services and supplies.

FDA-approved female generic emergency contraceptive methods that are
prescribed by your physician.
Note: The drug list is subject to change, as new drugs may be added to the list. Visit
Medication Search on your secure member website at www.aetna.com for the
most up-to-date information on drug coverage for your plan.
HMO Options
Depending on where you live, KPMG makes a number of health maintenance
organizations (HMOs) available. While each HMO is slightly different, most operate
similarly in that:
Your HMO provides all your care; in most cases, your care is covered 100percent
after a small co-payment. Most also offer prescription drug coverage.
You select a doctor to serve as your primary care physician (PCP).
To be covered, nonemergency care must be obtained or authorized through
yourPCP. Failure to do so will result in care that is not covered.
Most HMOs cover care outside your area on an emergency basis only. This is
an important consideration if you travel frequently or have a covered dependent
wholives elsewhere or who is away at school.
When you first enroll, and during each subsequent benefits enrollment period, your
personalized enrollment form will list the HMOs that are available to you.
For HMO information, please call your local HMO.
Vision Care
KPMG offers two choices for its vision care benefits: EyeMed and Vision
ServicesPlan (VSP)
With two choices available, employees can select from a wide array of vision care
providers. Check out the list of vision care providers for both plans, and consider
which plan includes providers who are most convenient, and/or with whom you are
comfortable. Be sure to understand the benefits each programoffers.
For more information on EyeMed, including a list of providers, go to www.
eyemedvisioncare.com. For more information on VSP and a list of its providers, go to
www.vsp.com.
Also, see the summary charts on page 15.
Counseling services provided by a physician, in either a group or individual setting,

on contraceptive methods covered as a preventive visit and paid without costsharing.
Dental Care
All three options provide a broad range of coverage, from routine checkups to
orthodontia.
Delta Dental
DeltaCare USA, a dental DMO plan from Delta Dental offers quality dental benefits that
include no restrictions on pre-existing conditions (except for work in progress), no claim
forms to complete, and no deductibles or annual or lifetime dollar maximums. It also
offers a benefit that most dental insurance doesn't cover: Teethwhitening is covered
under the program.
Aetna Dental Maintenance Organization (DMO)

Dental care is covered with no deductibles, no annual maximums, lower out-ofpocket costs, and no claim forms to complete, as long as you use a DMO network
dentist youve elected with Aetna.
If you choose the DeltaCare USA Plan option, you will automatically be assigned to
aPrimary Care Dentist (PCD). If you would like to use a different PCD, please contact
Delta Dental at 1-800-422-4234 (1-800-932-3067 if you live in Minnesota) or
visit Delta Dental's website, www.deltadentalins.com.
Aetna Preferred Provider Organization (PPO)

Dental care is subject to:
All three options provide a broad range of coverage, from routine checkups to
orthodontia.
Good dental care is an important part of your total healthcare. Thats why KPMG offers
three options for dental care.
A $50 deductible per person ($100 maximum for two or more covered family
members)
Coinsurance (plan pays 50 to 100 percent of the cost of most services)
An annual benefit maximum of $2,000 per person
Orthodontia is covered at 40 percent, up to a $1,500 lifetimelimit
Under the PPO, you do not have to elect a primary dentist nor do you have to use only
dentists who are in the network. If you receive treatment from a dentist in Aetnas PPO
network, you will receive discounted rates.
For a list of DMO and PPO dentists near you, visit Aetnas Web site at www.aetna.com.
For more details about your dental coverage options, see the charts on pages 14-15.
Tobacco Surcharge on Health Plan Contributions

Employees who use tobacco will be charged a $20 surcharge per pay period.
Using tobacco is directly linked to many diseases, including cancer and heart disease, and can aggravate even simple illnesses like colds and flu for children in a home
where tobacco is used. It can potentially endanger the health and financial stability of you and your family.
What are some ways I can become tobacco-free?
KPMG offers the iCanQuit tobacco cessation program to all employees and their dependents (whether or not you are enrolled in a KPMG medical plan), as well as
Aetna's, HLC Tobacco Free, tobacco cessation program for those who are enrolled in an Aetna medical or dental plan. Both of these programs are available to you at no cost.
Aetna HealthFundIn-Network Benefits
Aetna HealthFundOut-of-Network Benefits
Plan Eligibility
You must live in an area where the Choice POS II network is available. Members who reside outside the United States are not eligible for this plan.
Plan Eligibility
You must live in an area where the Choice POS II network is available. Members who reside outside the United States are not eligible for this plan.
Choice of Provider
To be eligible for in-network benefits, you must select and obtain care from a provider that
participates in the Choice POS II network.
Choice of Provider
Benefits for services received from an out-of-network provider are payable as described on this
page.
$500 Individual
$1,000 Individual and Spouse
Incentive***
+$200 Individual
+$400 Individual and Spouse
$1,000 Individual and Child(ren)

$1,000 Family
+$400 Individual and Child(ren)
+$400 Family
Medical Deductible
(includes HealthFund)
$1,400 Individual

$2,800 Family
Out-of-Pocket Maximum
(includes deductible)
$6,000 Individual

$12,000 Family
Lifetime Maximum
Unlimited
Usual and Prevailing Fees
All services received from out-of-network providers are subject to usual and prevailing fees.
80% after deductible
Physician Services (office visit)
Teladoc Provider
$40 cost, subject to plan design
Urgent Care
Hospital Services (physician services and inpatient

and outpatient hospital charges)
Teladoc Provider
Surgery
Emergency Room Services (Nonemergency use

of the emergency room is not covered.)
80% after $100 co-pay and plan deductible (co-pay waived if admitted).

Surgery
Diagnostic X-ray and Lab
Preventive Care (subject to frequency limitations)

Well-child visits, adult care, routine OB/GYN exams
Routine mammography
Routine eye exam
Routine hearing exam
Womens preventive services
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible


Well-child visits, adult care, routine
OB/GYN exams
Not covered
Skilled Nursing Facility (requires precertification)*
80% after deductible, up to 120 days per plan year
Routine mammography
100%, no deductible
Home Healthcare (requires precertification)*
Routine eye exam
Not covered
Private-Duty Nursing (requires precertification)*
Not covered
Not covered
Hospice Care (requires precertification)**
80% after deductible, up to 70 eight-hour shifts per plan year

(Private-duty nursing in a hospital/facility is not covered.)
Speech, Physical, and Occupational Therapy
Early Intensive Intervention (Including Applied Behavioral

Analysis (ABA) Therapy)
Pre-certification Required
Durable Medical Equipment
60% after deductible, up to 70 eight-hour shifts per plan year (Private-duty nursing in a hospital/
facility is not covered.)
Mental/Nervous and Alcohol/Drug Treatments

Inpatient mental/nervous care (requires precertification)
Inpatient alcohol/drug treatment (requires precertification)
Outpatient

Hospice Care (requires precertification)**


Outpatient
Medical Out-of-Pocket Maximum

(includes deductible and medical copays)
$5,000 Individual

$10,000 Family
Lifetime Maximum
Unlimited
Not applicable
Urgent Care
P L A N
P A Y S
Incentive***
Prescription Drugs
Prescription drug expenses, including copay, are not applied to
the Fund or the medical out-of-pocket maximum.
Subject to mandatory generics and mandatory mail order
Generic contraceptives
100%, not subject to deductible
Retail prescriptions up to a 30-day supply at network

pharmacies (subject to the prescription deductible)
Member pays:
Mail order prescriptions up to a 90-day supply

(subject to the prescription deductible)
Prescription Deductible
Generic formulary $10 | Brand-name formulary $40

Non-formulary $60 | Specialty $120
Member pays:
$50 Individual
$100 Individual and Child(ren)
$100 Individual and Spouse
$100 Family
Hospital Precertification**
Penalty for failure to precertify
$1,500 Individual
$3,000 Individual and Children
$3,000 Individual and Family
Per calendar year for prescriptions purchased through network retail pharmacy and
mail-order programs combined.
Provider initiates
None if provider responsibility
Claim Submission
Provider initiates
Prescription Drug Out-of-Pocket Maximum

(The out-of-pocket maximum is not applied to your
medical plan out-of-pocket maximum.)
* Maximums combined for in-network and out-of-network providers.

** Includes inpatient hospital confinement, skilled nursing facility, home healthcare, hospice care, and private-duty nursing.
*** For details on the Incentive, go to the Annual Benefits Enrollment website.
2015 Benefits enrollment
2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. NDPPS 312960
P L A N
Medical Deductible
(includes HealthFund)

$1,000 Family
+$400 Family
$2,800 Family
P A Y S
HealthFund Covers medical expenses
$500 Individual
+$200 Individual
$1,400 Individual
HealthFund Covers medical expenses
Prescription Drug (at non-network pharmacies)


$100 Family
$50 Individual
Retail prescriptions up to a 30-day supply
Prescription Drugs Out-of-Pocket Maximum
Subject to medical plan out-of-pocket maximum
You initiate
$400 per occurrence, which does not apply to deductible or out-of-pocket maximum
Claim Submission
You initiate

Medical
Medical
Choice POS IIIn-Network Benefits

Choice of Provider
Choice POS IIOut-of-Network Benefits
You must live in an area where the Choice POS II network is available. Members who reside
outside the United States are not eligible for this plan.
To be eligible for in-network benefits, you must select and obtain care from a provider that
participates in the Choice POS II network. If a network provider refers you to a nonnetwork
provider for care, benefits will be covered at the out-of-network level.
Medical
(includes medical deductible and medical copays)
P L A N
P A Y S
Lifetime Maximum
Primary care physicians
Specialist
Urgent Care
Teladoc Provider
Surgery
In physicians office
Outside physicians office
Routine mammography
Routine eye exam
Hospice Care (requires precertification)
Outpatient
Prescription Drugs
Prescription drug expenses, including copay, are not applied
to the Fund or the medical out-of-pocket maximum.
Retail prescriptions up to a 30-day supply at network
pharmacies (subject to the prescription deductible)
Mail order prescriptions up to a 90-day supply (subject to
the prescription deductible)
(The out-of-pocket maximum is not applied to your
medical plan out-of-pocket maximum.)
Claim Submission
Benefits for services received from an out-of-network provider are payable as described on
this page.
Medical
$600 Individual
+$200 Individual
$2,500 Individual
Unlimited
Not applicable

$1,200 Family
Medical Deductible
$750 Individual

$1,500 Family

+$400 Family
Incentive***
+$200 Individual
+$400 Family
(includes medical deductible and medical copays)
$3,500 Individual

$7,000 Family

$5,000 Family
Lifetime Maximum
Unlimited
100% after $20 co-pay (includes internists, family practitioners, pediatricians, and OB/GYNs)
100% after $35 co-pay
$30 copay
All services received from out-of-network providers are subject to usual and prevailing fees.
Urgent Care
$30 copay
Teladoc Provider


Surgery

85% after $100 emergency room co-pay and plan deductible (co-pay waived if admitted).
100%
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
85% after deductible, up to 70 eight-hour shifts per plan year (Private-duty nursing in a hospital/facility is not covered.)

Not covered
Routine mammography
100%
Routine eye exam
Not covered
Not covered
P A Y S
Incentive***
You must live in an area where the Choice POS II network is available. Members who reside
outside the United States are not eligible for this plan.
Choice of Provider
Womens preventive care
Not covered
65% after deductible, up to 70 eight-hour shifts per plan year (Private-duty nursing in a hospital/
facility
is not covered.)
P L A N
Medical Deductible
Plan Eligibility
Hospice Care (requires precertification)


100% after $20 co-pay

$50 Individual
$100 Family
Member pays:
Member pays:
$3,000 Individual and Children
$1,500 Individual
$3,000 Individual and Family
Per calendar year for prescriptions purchased through network retail pharmacy and
mail-order programs combined.
Provider initiates

Outpatient
Prescription Drugs (at non-network pharmacies)

$50 Individual

$100 Family
Retail prescriptions up to a 30-day supply
Subject to medical plan out-of-pocket maximum
You initiate
Claim Submission
You initiate

Plan Eligibility
Available to all employee plan participants.
Choice of Provider
You may use the provider of your choice each time you need care.
Deductible
$2,500 Individual
$5,000 Family
(includes deductible)
In-network
Out-of-network
$6,000 Individual
$7,000 Individual
$12,000 Family
$14,000 Family
Deductible
In-network
Out-of-network
$5,000 Individual
$6,000 Individual
$10,000 Family
In-network
$12,000 Family
Out-of-network
$5,000 Individual
$8,000 Individual
Lifetime Maximum
Unlimited
Applicable to all surgical expensesyou are responsible for any charges above those considered usual and prevailing.
Lifetime Maximum
In-network: 75% after deductible

Out-of-network: 65% after deductible
Urgent Care
Teladoc Provider
Hospital Services (physician services and inpatient and

outpatient hospital charges)

Surgery

Emergency Room Services

(Nonemergency use of the emergency room is not covered.)

Urgent Care
Teladoc Provider
Surgery
Emergency Room Services
(Nonemergency use of the emergency room
is not covered.)
$10,000 Family
$16,000 Family
Unlimited
Applicable to all surgical expensesyou are responsible for any charges above those considered usual and prevailing.

100%, no deductible
100%, no deductible
Routine mammography
100%, no deductible
Routine mammography
100%, no deductible
Routine eye exam
100%, no deductible
Routine eye exam
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
In-network: 75% after deductible, up to 120 days per plan year



In-network: 75% after deductible, up to 70 eight-hour shifts per plan year

Hospice Care (requires precertification)*


100%, no deductible
In-network: 100% after deductible, up to 70 eight-hour shifts per plan year


P A Y S

P L A N
P A Y S
Available to all employee plan participants.

You may use the provider of your choice each time you need care.
Out-of-Pocket Maximum (includes deductible)
P L A N
Plan Eligibility
Choice of Provider
Hospice Care (requires precertification)*


Mental/Nervous and Alcohol/Drug Treatments In-network:
Outpatient
Prescription Drugs
Outpatient
Prescription Drugs (retail and mail order)
Preventive
Nonpreventive

You initiate
You initiate
Preventive
Nonpreventive

Hospital Precertification*
You initiate
Claim Submission
You initiate
Hospital Precertification*
Claim Submission
* Includes inpatient hospital confinement, skilled nursing facility, home healthcare, hospice care, and private-duty nursing.
* Includes inpatient hospital confinement, skilled nursing facility, home healthcare, hospice care, and private-duty nursing.
MED 5000
MED 2500
Plan Eligibility
Delta Dental DeltaCare USA
Dental Plan
Annual Deductible
PPO
You (and each covered family

member) must be enrolled, through
Aetna, with a DMO dentist.
You may use any provider of your choice.
None
Coverage
DMO
Annual Deductible
N/A
$50 Individual
$100 Family
Annual Benefit Maximum
N/A
Orthodontic Deductible
N/A
Orthodontic Lifetime Maximum
N/A
$2,000 per person
Preventive Services
Copayment Amounts
None
Preventive Services
The limitations indicated below apply whether services are for routine or emergency care.
Oral Exams
No Cost
Oral exams
100% (two routine exams and two

problem-focused exams per year)
100% (two per year)
Prophylaxis (Basic Cleaning)
No Cost - $45
Prophylaxis, including scaling and polishing
100% (two per year)
100% (two per year)
Fluoride
No Cost
Fluoride
100% (once a year through age 17)
100% (once a year through age 14)
Oral hygiene instruction
No Cost
100%
Not covered
Sealants (permanent molars only)
$10
100% (one treatment every three

years through age 15)
100% (one treatment every three years through age 15)
Bitewing X-rays
No Cost
Vertical bitewing X-rays
No Cost
Bitewing X-rays
100% (two per year)
100% (two per year)
Periapical X-rays
No Cost
Periapical X-rays
100%
100%
Full mouth series
No Cost
Full mouth series
100% (once every 36 months)
100% (once every 36 months)
Basic & Restorative Services
Copayment Amount
Amalgam (silver) fillings
No Cost
Amalgam and composite fillings

Stainless steel crowns
Pulp capping
Pulpotomy
Incision and drainage of abscess
Root canal therapy (anterior and bicuspid)
Scaling and root planingup to four quadrants per year
Periodontal surgery (except osseous surgery and
gingivectomy)
Uncomplicated extractions
Surgical removal of erupted tooth
100%
80%, after deductible
Composite fillings
$5- $50
$65
Pulp capping
No Cost
Pulpotomy
$35
Full and partial denture
$295 - $415
Denture repairs
$25 -$180
Inlays
$170- $350
Space maintainers
Root canal therapy (molar tooth)
Full and partial dentures and denture repair
(five-year frequency maximum)
General anesthesia
*must be Medically necessary
60%
Onlays
$185 - $380
Crowns
$160 - $380
Pontics
$220 -$380
Implants
Not Covered
Root canal therapy Anterior and Bicuspid
$110 -$200
Inlays, onlays, and crowns

(other than stainless steel crowns
Bridge pontics and abutment
60%
Root canal therapy, molar teeth
$350
Scaling and Root planing, up to four quadrants per year
$45- $55
Periodontal surgery (except Osseous and gingivectomy)
$75 - $225
100%
Simple extractions
$5 - $8
Incision & drainage of abscess
No Cost
Space maintainers
$60- $70
$50
Surgical removal of impacted tooth, soft tissue
$60
Surgical removal of impacted tooth, partial bony
$80
Surgical removal of impacted tooth, full bony
$110 -$130
Apicoectomy
$90 -$140
Gingivectomy (per tooth)
$210
Osseous surgery
$275 - $345
P A Y S
Basic & Restorative Services*
P L A N
Choice of Provider: You (and each covered family member) must be enrolled, through DeltaCare USA, with a DMO dentist.
Apicoectomy (root amputation)

Removal of soft tissue impacted tooth
Gingivectomy
Subgingival curettage (four per year)
Removal of full or partial bony impacted tooth

Osseous surgery
Implants**
60%
Not covered
Not covered
Orthodontia Services
(no age restriction)
60%. One course of treatment per

individual per lifetime. Does not
cover treatment already in progress.
40% of usual and prevailing expenses after deductible. $1,500 lifetime limit per individual. Expenses are
spread over the entire course of treatment, for both
new work and work in progress, and are reimbursed on
a quarterly basis.
Certain expenses related to the mouth that are medical in nature may be covered under your medical plan. These include fractures to the jaw, jaw surgery, and conditions such as tumors or cysts.
Expenses that are dental in nature such as for teeth, gums, or impacted wisdom teeth would be covered under the dental plan. There is no cross application of expenses between the medical and
dental plan. Expenses should be submitted to your medical plan for a predetermination of benefits. If you receive medical coverage through an HMO, check with your HMO for information about
how these procedures would be covered.
** Implants are not covered under the dental benefits, however, if you receive an implant to replace a tooth that was extracted while covered under the plan (eligible for replacement), an alternate
benefit of a 3 unit bridge may be applied to this implant.
Anesthesia
General Anesthesia/IV Sedation
$80 - $165
Orthodontics
Copayment
2014 BENEFITS ENROLLMENT
$1150 - $2100
Choice of Provider
DMO
DeltaCare USA (Minnesota)*

DMO
Annual Deductible
N/A
N/A
Orthodontic Deductible
N/A
Orthodontic Lifetime Maximum
N/A
Preventive Services
Copayment Amounts
Oral Exams
No Cost -$30**
Prophylaxis (Cleaning)
No Cost
Fluoride
No Cost
No Cost
$12
Bitewing X-rays
No Cost - $30**
Vertical bitewing X-rays
No Cost
Periapical X-rays
No Cost
Full mouth series
No Cost
Basic & Restorative Services
Copayment Amount
Amalgam (silver) fillings
EyeMed Vision Care Plan

Frequency Limitations
Examination*
Once per calendar year
Frame*
Lenses or contact lenses*
Member Cost In-Network
Out-of-Network Maximum Allowance
No cost to you
$35
Standard Contact Lens Fit and Follow-Up

(spherical clear contact lenses in conventional
wear and planned replacement)
Up to $55
Not covered
Premium Contact Lens Fit and Follow-Up

(all lens designs, materials, and specialty fittings
other than standard contact lenses, such as toric
and multifocal)
90% of retail
Not covered
Frames
Any available frame at provider location
Plan pays up to $150

Member pays 80% of amount over $150
$65
Single Vision
No cost to you
$25
Bifocal
No cost to you
$40
$24- $31
Trifocal
No cost to you
$60
Composite fillings (anterior teeth only)
$25- $36
Lens Options
$66
UV Coating
$15 Co-pay
Not covered
Pulp capping
No Cost
Tint (Solid and Gradient)
$15 Co-pay
Not covered
Standard Scratch Resistance
$15 Co-pay
Not covered
Pulpotomy
$19
Standard Polycarbonate
No Cost to You
$28
Full and partial denture
$300 -$384
Standard Anti-Reflective Coating
$45 Co-pay
Not covered
Denture repairs
$12 -$185
Standard Progressive (Add-on to Bifocal)
No cost to you
Not covered
Inlays
$190- $210
Other Add-Ons and Services
80% of retail
Not covered
Onlays
$208 - $226
$104
Crowns
$140 - $270

Pontics
$270
Disposable
Not Covered

Member pays balance over $150
$104
Implants
Root canal therapy Anterior and Bicuspid
$72- $144
Medically Necessary
No cost to you
$200
Root canal therapy, molar teeth
$216
Scaling and Root planing, up to four quadrants per year
$54
Periodontal surgery (except Osseous and gingivectomy)
$175 - $280
Simple extractions
$22
Incision & drainage of abscess
$25
Space maintainers
$66
Exam with Dilation as Necessary

Exam Options
Standard Plastic Lenses
Contact Lenses (covers materials only)

Conventional
COVERAGE FOR GLASSES FOR COMPUTER USE

Examination*
Frame*
Lenses*
Exam Refraction Only
No cost to you
$35
$36
Frames

$50
Surgical removal of impacted tooth, soft tissue
$60
Standard Plastic Lenses
Surgical removal of impacted tooth, partial bony
$90
Single Vision
No cost to you
$25
Surgical removal of impacted tooth, full bony
$120
Bifocal
No cost to you
$40
Apicoectomy
$60 -$120
Trifocal
No cost to you
$60
Gingivectomy (per tooth)
$210
Osseous surgery
$360
UV Coating
$15 Co-pay
Not covered
Tint (Solid and Gradient)
$15 Co-pay
Not covered
Standard Scratch Resistance
$15 Co-pay
Not covered
Standard Polycarbonate
$40 Co-pay
$28
Standard Anti-Reflective Coating
$45
Not covered
Standard Progressive (Add-on to Bifocal)
No cost to you
Not covered
Other Add-Ons and Services
80% of retail
Not covered
Anesthesia
General Anesthesia/IV Sedation
Orthodontics
Copayment
Not Covered
$1950 - $2350
*For state regulation purposes, Delta Dental must administer a separate plan for Minnesota residents. The Summary Chart below is specific for Minnesota residents and is meant to provide an overview
of benefits only. For specific information please call Delta Dental at 1-800-932-3067.
Lens Options
* Benefits limited to either in-network or out-of-network, one time per year.
Please note that benefits under the DMO must be provided by a network dentist.
**Cost incurred for use of specialty network
2014 BENEFITS ENROLLMENT
Coverage
VSP Vision Care Plan

Examination
Frame and lenses or contact lenses
Member Cost In-Network Included in

prescription glasses
Out-of-Network Maximum Allowance
Exam with Dilation as Necessary
$10 Co-pay
Up to $50
Frames*

Member pays 80% of amount over $200:
Up to $70
$110 Allowance at Costco

Single Vision
Included in prescription glasses
Up to $25
Bifocal
Up to $65
Lined Trifocal
Up to $85
Up to $75 for progressive lenses
Lens Options
Anti-reflective coating
$0
Standard progressive lenses
$50
Premium progressive lenses
$80-$90
Custom progressive lenses
$120-$160
Average 35%-40% off other lens options

Contact Lenses
Fitting and evaluation
$60 Co-pay
Materials
Conventional or Disposable
Up to $150
Medically Necessary
$10 Co-pay
Up to $210
Glasses and Sunglasses
30% off additional glasses and

sunglasses, including lens options,
from the same VSP doctor on the
same days as your well vision exam
or 20% off from any VSP doctor within
12 months of your last well vision exam.
Not covered
Laser Vision Correction
Average 15% off the regular price or 5%

off the promotional price. Discounts only
available from contracted facilities.
Not covered
* Featured frames will receive an additional $20 benefit from VSP. Visit vsp.com to find a doctor who carries these frames.
Plastic or Glass Lenses
Disability Plans
Time Off for

New Parents
KPMG offers generous time off for new parents that provides new
moms with up to 18 weeks off at 100% of their salary. Other primary
caregivers canreceive up to six weeks of paid parental time off at
100% salary, and nonprimary caregivers can receive up to two weeks
of paid parental time off at 100% salary.
In addition to providing personal days for when a minor illness prevents you from
working, KPMG protects your pay if you need to be away from work for a lengthy
illness or injury.
The short-term disability program provides benefits for up to 25weeks after five
consecutive days of illness or injury. The five-day waiting period is included as part of
the 26-week maximum benefit period.
In most cases, your pay is continued at up to 100 percent of your base pay for the
2
first 12 weeks of disability and 66 3 percent for the balance of the 25-week period.
2
Employees with fewer than three months of service will receive 66 3 percent of base
pay for the 25-week period. Benefits are offset by workers compensation, statutory
disability benefits, etc. There is no cost to you for this coverage.
Long Term Disability

In the event your illness or injury lasts longer than 26 weeks, the long-term disability
program provides benefits up to 60percent of your base pay for as long as you are
disabled or until you reach age 65. (There are maximums for certain conditions.)
Benefits payable under the long-term disability plan may be offset by other disability
benefits, including statutory, social security, or workers compensation disability
benefits. Where allowable, coverage under the long-term disability program is
mandatory, unless you have coverage elsewhere. You contribute toward the cost of
this coverage through payroll deduction on an after-tax basis. This means that any
benefits you receive will not be taxable.
Preexisting condition exclusions exist under this program for new hires and
lateenrollees.
Calculating your Disability Benefits

When calculating your disability benefits, KPMG uses your annual base paythat is,
your regular base pay not including variable pay (such as bonuses or incentive plan
payments) or premium pay (such as overtime).
With long-term disability coverage, your benefits under the short- and long-term
disability plans are coordinated if you are away from work for more than 26weeks.
This means that you need to file only one claim for benefits when you first become
disabled. Periodic medical evaluations will still be required.
Family and Medical Leave Act

You may be eligible for up to 12 weeks of leave under the Family and Medical
Leave Act (FMLA) within any 12-month period for the following reasons:
The birth or adoption of a child, or the placement of a child with you for foster
care (KPMG extends this leavefor up to 26 weeks)
To care for a child, spouse, or parent with a serious health condition
For your own serious health condition
A qualifying military exigency leave
A military service member care leave (up to 26 weeks)
Additional information about FMLA leave, including eligibility guidelines, is
available from the Human Resources Service Center.
Short-Term Disability
Emergency Travel Assistance

Emergency medical and travel-related
assistance is available when you travel
outsideyour homecountry for business.
If you elect or increase life insurance coverage (greater than a multiple of one) after
you are initially eligible, you must submit evidence of your good health for review and
determination by the carrier.
For more information call the Human Resources Service Center at 1888ONEHRSC.
You may purchase term life insurance for your spouse in increments of $50,000. The
maximum amount of spousal coverage you may elect for your spouse is the lesser of
three times your annual base pay or $500,000.
You may also elect to purchase life insurance for your eligible dependent children in
the amount of $10,000 or $20,000.
Life Insurance
Business Travel Accident Insurance
KPMGs benefits program also makes life insurance benefits availablefor both you
and your spouse. KPMG automatically provides, at no cost to you, term life insurance
equal to your annual base pay, up to a maximum of $50,000. When calculating your
life insurance benefits, your annual base pay represents your regular base pay not
including variable pay (such as bonuses or incentive plan payments) or premium pay
(such as overtime).
KPMG automatically provides you with businesstravel accident insurance equal to

five times your base salary at no cost to you (minimum coverage of $250,000 to a
maximum of $2 million). This plan provides coverage in the event of your accidental
death while traveling on firm business. The policy also provides partial payment in
the event of dismemberment, including paralysis or loss of sight, while traveling on
firmbusiness.
You may elect to purchase additional term life insurance for yourself at favorable
group rates in amounts from one to six times your annual base pay. The amount you
pay for coverage is based on your age and whether you are a smoker or nonsmoker.
The combined maximum for your firmprovided and your elective life insurance
coverage is $1,050,000.
Business Pleasure Accident Insurance

You may elect to purchase businesspleasure accident insurance for yourself and
your family member(s), which provides coverage in the event of accidental death,
dismemberment, or paralysis. Benefits are in addition to all other insurance benefits,
including businesstravel accidentinsurance.
Life Insurance
PROGRAMS
With KPMGs flexible spending accounts, you can reduce your taxable income
and save money by paying for certain eligible healthcare and dependent day care
expenses on a pretax basis.
Healthcare Flexible Spending Account

A Healthcare Flexible Spending Account (FSA) may make sense for you if you
anticipate having healthcare expenses that your medical, dental, and/or vision care
plans do not cover or cover only in part. Examples of eligible expenses include
deductibles, copayment fees, and orthodontia.
Dependent Day Care Flexible Spending Account

A Dependent Day Care FSA may be right for you if you pay for care for an eligible
dependent while you (and your spouse, if married) work or attend school. Examples
of eligible expenses include child care and care for an older or disabled family
member who lives with you (subject to income limitations).
For detailed guidelines on eligible expenses, contact the Internal Revenue Service
at 18008291040 or go to www.irs.ustreas.gov/formspubs and request or view a
copy of Publication 502, Medical and Dental Expenses, and/or Publication 503, Child
and Dependent Care Expenses.
Annual Contribution Amounts
Minimum
Maximum
Healthcare FSA
$120
$2,550
Dependent Day Care FSA
N/A
$5,000*
*$2,500 if you are married and file separate tax returns.
How Flexible Spending Accounts Work

You may enroll in one or both of the flexible spending accounts when you first
become eligible and during each subsequent calendar year.
When you enroll, you decide how much to contribute to your account(s) by estimating
how much you expect to spend on outofpocket healthcare and/or dependent day
care for the upcoming calendar year. Both accounts have minimum and maximum
contribution amounts.
Flexible Spending
Accounts
The amount you contribute is deducted from your pay in equal installments on a
pretax basis and deposited in your FSA(s). Pretax means before federal and Social
Security taxes, as well as most state and local taxes, are withheld from your salary.
Note: If you incurred expenses during a calendar year, and you do not use up all of
the funds in your account through March 15 of the next year, the IRS requires that
you forfeit any excess balance in your account. Plan carefully when you enroll in a
flexible spending account.
The FSA Card for Healthcare Expenses
If you enroll in the Healthcare Flexible Spending Account (FSA) you will receive an
FSA Card. Similar to a bank debit card, the FSA Card allows you to pay for eligible
Healthcare FSA expenses with a swipe of the card. Because of the special tax
status of the FSA contributions, you may be required to submit the receipt for
your purchase as proof that the expense was eligible.
The money in these accounts is then used to reimburse you when you incur eligible
expenses. Claims for eligible FSA expenses can be submitted to ADP Benefits
Services for reimbursement.
MyLife To Help Manage

Your Life
Lifeworks
Whether online or by phone, LifeWorks can provide information and resources
on a wide range of topics, including day-to-day concerns like moving, parenting,
and budgeting issues, as well as major life events such as divorce, adoption,
aging parents, or the death of a loved one. Amongthe resources offered through
LifeWorksis the Employee Assistance Program (EAP). The EAP is available to
employees and family members who have a problem and want or need professional
support. The EAP offers free, confidential counseling from a networkof carefullyscreened professionals.
LifeWorks services are available to you and your family 24hours a day, 365 days
ayear.
Flexibility
KPMG understands that factors such as our global economy, dual career couples,
and non-traditional families mean work and life no longer fit into neat, distinct
boxes. To successfully juggle all of your responsibilities requires flexibility from your
perspective as well as the firms. Thats why were committed to offering our people
access to a range of flexible schedules and arrangements. Whether the goal is a
formal alternative work arrangement or an informal adjustment in work schedule or
location, our people collaborate with their teams and People Management Leaders
(PMLs) to design and implement an appropriate flexible arrangement that works
for them while also meeting the needs of the firm. There are as many variations to
flexibility as there are individuals at the firm, but what they all have in common is the
need to establish clear expectations and communication between the employee
and his or her PML. This enables employees to maintain accountability for their
professional responsibilities while at the same time meeting their personal needs.
At KPMG, we know that it can be a challenge to juggle your

personal and professional lives. Andwe know that work/
life benefits can go a long way toward helping you do just
that. KPMGs MyLife Web site is the place to find information
regardingall the benefits and services available to help you
maintain your work/life effectiveness. Being able to access these
programs when you need them can make it easier to manage
yourpersonal life as you build your career at KPMG.
GlobalFit and the iCan series can help you stay

healthyandfit.
GlobalFit
MetLifes Center for Special Needs Planning

The MetLife Center for Special Needs Planning helps you take steps to provide
lifetime quality care for your child or dependent with special needs. Planning for the
future of an individual with special needs requires in-depth knowledge of the federal
laws as they pertain to government benefit eligibility. MetLife provides help with
financial, legal, and quality-of-life issues for children with special needs.
For more information about the MetLife Center for Special Needs Planning,
visitwww.metlife.com/mybenefits.
The iCan Series

The programs in the iCan series were developed to help you and your family
members make healthy changes in your lives.
iCan Relax helps you become aware of stress, how it can affect you, and how
you can cope. The program uses assessment tools, goal setting, study guides, and
personal coaching.
iCan Change assesses participants lifestyles, including nutrition habits, exercise,
and cognitive behavioral practices. Youll benefit from one-on-one sessions with an
experienced and credentialed health coach to identify goals, strengths, challenges,
and strategies for managing your weight.
iCan Quit tobacco cessation program is a structured year-long program that
provides support to participants through every step of the quitting process.
iCan Thrive focuses on reducing cardiovascular risk factors including high blood
pressure, cholesterol or glucose levels or those who have suffered heart disease
orstroke through the adoption of healthy lifestyle changes.
These pages highlight just a few of the features available to you on MyLife,
spanningthe following categories:
HEALTHY LIVING
FINANCIAL MATTERS
FAMILY RESOURCES
SPECIAL OFFERS/DISCOUNTS
TIME OFF
CORPORATE CITIZENSHIP
FLEXIBILITY
GlobalFit can help you locate fitness centers near your home or office and offers
discounts to many clubs around the country. The program also offers discounts on
exercise equipment and diet programs.
Backup Care
KPMG continues to offer help to employees who need emergency child care or
adult/elder care. Bright Horizons provides center-based and in-home care for all of
our offices. Center-based care is available for children at Bright Horizons dedicated
backup centers and through its extensive network of child care centers. In-home
options for child, adult, and elder care are also available. Every employee has 15
days of care per child/elder available each year. A co-pay is required for each visit.
KPMG provides a match on contributions, up to $150,000 annually, and employees

can make contributions by check or payroll deduction.
Your regular caregiver just called in sick

Your family is between child care arrangements
Your regular child care center or school program is closed
Your teen is under the weather and needs someone at home
When might you use KPMGs Backup Adult/Elder Care?
Your parent lives in another state and youd need to take time off from work to
provide care
Your father lives with you and just had surgery
Your mother is ill and you need someone to care for her while you travel on business
In addition, the Bright Horizons CareDirect program is available to our people
in all U.S. offices. The largest self-select, online care database of child, elder, and
pet caregivers; household service providers; homework tutors; and senior care,
planning, and referral services, CareDirect enables you to find caregivers and
service providers in your area that meet the specific needs of your family.
Corporate Citizenship
KPMG Disaster Relief Fund
Nobody is immune to lifes unpredictabilityand when tragedy occurs, support from
others is crucial. Thats why we maintain the KPMG Disaster Relief Fund. This initiative
provides a vehicle for employees of KPMG to assist colleagues who have an immediate
financial need and/or permanent financial loss resulting from a natural disaster.
KPMG Foundation Matching Gift Program

Each year, many of you give back to the institutions that helped you get to
where you are todayand since 1968, weve been supporting employees
in this endeavor. The KPMG Foundation Matching Gift Program enhances
the quality of business higher education by matching your donations to
your alma mater or to any college or university where KPMG recruits.
At your direction, your contributionswith the matchcan be restricted to a
specific program (excluding athletics) or unrestricted for general use. By utilizing
the Matching Gift Program, employees can leverage the dollar amount of their
contributions. Matching Gift Pool Campaigns are organized by local office captains
to maximize the impact of donor contributions through the creation of special funds,
including endowed scholarships, faculty fellowships, andprofessorships.
Together, we can impact the lives of students and invest in the future
simultaneously.
When might you use KPMGs Backup Dependent Care?
Special Offers and Discounts
Use MyLife as a gateway for bargains on a variety of products and services.

Whether youre looking for better insurance rates, fitness club memberships, brandname products, electronics, travel discounts, or more, make MyLife your first stop.
Among the exciting programs youll find is Perks at Work, which provides, at no
additional cost to you, discounts on a range of items such as apparel, electronics,
and leisure activities. More than 350 national brand merchants such as Target, Dell,
Sharper Image, Hallmark, and Disneyland participate in the Perks at Work program.
Retirement and
Savings Plans
The KPMG Pension Plan is a defined benefit cash balance plan, funded entirely by the
firm. Participation in the plan is automatic after one year of service, provided you work
1,000 hours during the year and are at least age 21. For each year you are employed
at KPMG and work at least 1,000 hours during the plan year (May 1April 30), service
credits and interest credits are added to your account at the end of the plan year.
When you retire, your benefit is based on the account balance you have earned.
At that time, you can choose to take your vested benefit as a lump sum or an
annuity. If you choose an annuity, your account balance is converted to a monthly
payment.
Facts about the Pension Plan
Your Pay: The plan defines annual pay as your base salary on a plan-year basis,
up to the IRS maximum.
Vesting: If you complete three years of service with KPMG,you are vested in your
benefit under the PensionPlan. Youearn a year of vesting service in any plan year
you complete at least 1,000 hours of service. If you leave the firm before you are
vested, you will not receive any benefits fromthe plan.
Death Benefits: If you die after you are vested, but before you retire or leave
the firm, your account balance is payable to your beneficiary. If you are married,
your spouse will automatically be your beneficiary unless he or she consented to
another beneficiary. Your spouse can choose to receive your account balance in a
lump sum or as an annuity.
KPMG pension plan Credits

Service credits are based on a percentage of your plan-year basepay (see chart
below), subject to statutory limits.
Interest credits applied to your prior plan year-end account value are based on the
30-year Treasury bond rate with a minimum of5 percent guaranteed.
KPMG PENSION PLAN ANNUAL SERVICE CREDIT
Total Points Your age plus
yearsof service on May 1 of
anyplan year
Percentage of base pay
Under 25
2534
3544
4554
5564
6574
7584
85 and higher
2.25
2.50
3.25
4.25
5.50
7.00
9.25
11.50
KPMG Pension Plan
KPMG 401(k) Plan

KPMG provides eligible employees the opportunity to participate in the
KPMG401(k) Plan.
contribution amount does not exceed 50 percent of your pay, or the maximum
dollar limit, whichever is less.*
Sixty days after you start employment with KPMG, you are eligible to contribute
a portion of your pay to the KPMG 401(k) Plan. You will receive an email message
from Merrill Lynch at that time regarding enrollment.
Each pay period, your contributions are deposited into an account in your name.
You always are 100 percent vested in your own contributions.
With a traditional 401(k) contribution, you do not pay federal and, in most cases,
stateand local taxes on your contributions. As a result, you reduce your current
taxable income when you participate in the plan. Taxes are payable when you
accessthe money in your account.
With a Roth contribution, your contributions are made using after-tax
compensationafter you have paid federal taxes (and any applicable state or
local taxes) on your income. Upon distribution of your account, if you meet Rothqualified distribution requirements, your after-tax contributions and any investment
earnings thereon are tax free. Even if you do not meet these conditions, your Roth
contributions will not be taxed again.
In general, you may receive payment of your vested 401(k) account balance when
you leave the firm, retire, or become disabled (see the 401(k) Employer-Matching
Vesting Schedule, at right). You should consult your tax adviser before receiving
payment, as certain tax consequences may apply. Upon your death, payment is
made to your designated beneficiary.
Note: While the KPMG 401(k) Plan is intended primarily asa retirement savings
plan, you may request a loan or withdrawal from your account under certain
circumstances.
Employee Contributions to Your 401(k) Account
You may elect to contribute between 1 and 50 percent of your pay each pay
period, subject to IRS maximums. You may elect traditional 401(k) (pretax) or Roth
401(k) (after-tax) contributions or a combination of the two, as long as the total
Note: Contributions made to a prior employers 401(k) plan count toward the
annual statutory contribution limits.
Employer Matching Contributions
KPMG matches 50 percent of each eligible dollar you contribute to the plan, based
on your contributions of up to 5percent of your base pay (subject to statutory
limits). Thisgives you a matching contribution of 2.50 percent of your total base
pay, subject to limits, for the calendar year, assuming you contribute at least 5
percent and are employed on December 31.
401(k) EMPLOYER-MATCHING VESTING SCHEDULE
Years of Service
Percent Vested
2 but less than 3
20%
3 but less than 4
40%
4 but less than 5
60%
5 or more
100%
401(k) Investment Guidance

Your 401(k) investment choices are your responsibility, and you may wish to seek
advice from a number of sources. Oneof those available to you is Merrill Lynch
Advice Access, a professional investment service that provides personalized
recommendations for your 401(k) plan strategy, including how much to save and
how to invest your contributions.
Advice Access uses models from an independent, third-party adviser to create its
recommendations. The service is available through the 401(k) plan at no cost to you.
*O
ther after-tax contributions are available under a Thrift feature. Any earnings on Thrift contributions are taxable
upon distribution. Thrift contributions are included in the 50 percent of pay contribution limit.
When you enroll, you can save money for retirement orother important financial
goals on a pretax basis with a traditional 401(k) contribution, or on an after-tax basis
with aRoth 401(k) contribution.
kpmg.com
Weve designed this publication to provide general information about KPMGs benefit programs, practices, and policies. It is not
intended to constitute a complete guide. It is important to remember that individual situations do and will vary, and there are no
guarantees of any particular benefit or program eligibility. Further, the programs, policies, and practices described herein do change
from time to time, and KPMG reserves the right to make such changes or discontinue any programs, policies, or practices at any
time and for any reason, subject to applicable federal, state, and local laws.
This publication and the information, programs, policies, and practices mentioned within and associated with it do not create an
employment contract. KPMG does not create any express or implied contractual rights by issuing this publication or by offering the
programs and benefits noted within. Employment at KPMG remains at will, which means that either you or the firm has the right
to terminate your employment at any time for any or no reason with or without notice.
firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. The KPMG name,
logo and cutting through complexity are registered trademarks or trademarks of KPMG International. NDPPS 322823

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A Guide to KPMGs

When it comes to benefits, everyones needs are different.

A Guide to KPMGs 2015Benefits Options 1

HOW KPMGS BENEFITS PROGRAM WORKS

Paying for Your Benefits

CHOOSING HEALTH INSURANCE

Important Information for All Non-HMO Plan Participants

Health Savings Account

FLEXIBLE SPENDING ACCOUNTS

RETIREMENT AND SAVINGS PLANS

Charts: Highlights of Our Medical Plans

Chart: Highlights of Our Dental Plans

Charts: Highlights of Our Vision Care Plans

BusinessTravel Accident Insurance

BusinessPleasure Accident Insurance

Healthcare Flexible Spending Account

Dependent Day Care Flexible Spending Account

The iCan Series

MetLife Center for Special Needs Planning

Special Offers and Discounts

KPMG Pension Plan

KPMG 401(k) Plan

A Guide to KPMGs 2015Benefits Options 2

When Your Coverage Becomes Effective

Coverage becomes effective on the first day of the month following

Legal spouse or domestic partner*

Paying for Your Benefits

How KPMGs Benefits

A Guide to KPMGs 2015Benefits Options 3

A Guide to KPMGs 2015Benefits Options 4

Control Your Healthcare Dollars

A Guide to KPMGs 2015Benefits Options 5

You Decide With Choice Pos II

A Guide to KPMGs 2015Benefits Options 6

Important Information for All Non-HMO Plan Participants

Prescription Drug Program

Mandatory Mail Order Prescription Drug Service

Based on the deductibles and out-of-pocket maximum requirements of an HDHP

Mandatory Generic Prescriptions

Generic Contraceptives are covered at 100%

Health Savings Account

Establishing a Health Savings Account

A Guide to KPMGs 2015Benefits Options 7

A Guide to KPMGs 2015Benefits Options 8

Choosing the Plan Thats Right for You

Womens Preventive Care

For covered females: Screening and counseling services as provided for in

A Guide to KPMGs 2015Benefits Options 9

Female voluntary sterilization procedures and related services and supplies.

Counseling services provided by a physician, in either a group or individual setting,

Aetna Dental Maintenance Organization (DMO)

Aetna Preferred Provider Organization (PPO)

Tobacco Surcharge on Health Plan Contributions

A Guide to KPMGs 2015Benefits Options 10

A Guide to KPMGs 2015Benefits Options 11

Aetna HealthFundIn-Network Benefits

Aetna HealthFundOut-of-Network Benefits

$1,000 Individual and Child(ren)

$2,800 Individual and Child(ren)

$12,000 Individual and Child(ren)

Usual and Prevailing Fees

80% after deductible

Physician Services (office visit)

60% after deductible