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The R-MRP reimburses medical expenses permitted by the IRS. See the list of qualified expenses on page 12. Generally, the Plan will reimburse you for Medicare/Medicare Advantage (Part C) health insurance premiums, other employer or union sponsored group health insurance premiums and amounts you paid for health care that were not reimbursed by such group insurance or Medicare. Please review the list of qualified expenses on page 13 for the details. You are eligible to be reimbursed for qualified medical expenses up to the amount of your available account balance. You also must be enrolled in the Plan both at the time you incur the expense and at the time your claim is submitted to the Plan. You may not use your R-MRP balance to purchase Active Plan C coverage (C-1, C-2, C-3 or C-4). In addition, your R-MRP balance may never be transferred to an Active Plan C CAPP account. If you wish to remain in Plans C-1, C-2, C-3 or C-4 instead of participating in the R-MRP, please see the section “What if I Do Not Want to Participate” below. Also note that your R-MRP balance is a notional account that has no cash value.