* See IRS publication 502 available at http://www.irs.gov/pub/irs-pdf/p502.pdf for information about eligible dependents and a list of qualified expenses. In addition, there may be legislation or additional publications that may modify or expand available qualified expenses. Please refer to your employers’ plan document for the latest list of qualified expenses under your plan.

Like most group benefit programs, benefit programs offered by MetLife and its affiliates contain certain exclusions, exceptions, waiting periods, reductions of benefits, limitations and terms for keeping them in force. Nothing in these materials is intended to be, nor should be construed as, advice or a recommendation for a particular situation or individual. Any discussion of taxes is for information purposes only, does not purport to be complete or cover every situation, and should not be construed as legal, tax or accounting advice. Participants should consult with their own advisors for such advice. Federal and state laws and regulations are subject to change.