A guide to KPMG’s
2021 benefits options
U.S.-based, full benefits eligible employees
Updated January 2021
When it comes to benefits, everyone’s needs are different. That’s
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 KPMG’s benefits
program for full-time employees. Once you join the firm, you will
have access to more extensive details about our benefits programs.
If you have any questions, call the Human Resources Service
Center (HRSC) at 1-888-ONE-HRSC (1-888-663-4772).
800-KPMG-HELP, option 4. You may also contact the HRSC by
email at us-bkrhrscbenefits@kpmg.com. HRSC representatives are
available Monday through Friday, from 7:00 a.m. to 5:00 p.m. CT.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Contents
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
How KPMG’s benefits program works
02
Choosing health insurance
03
Medical, dental and vision benefits charts
10
Calendar year 2021 rates for KPMG full-time employees
20
Directory of Health Maintenance Organizations (HMOs)
21
Disability plans
22
Life insurance programs
23
Flexible spending accounts
24
MyLife to help manage your life
25
Commuter Programs
27
Retirement and savings plans
28
How KPMG’s benefits program works
When your coverage becomes effective
Dependent 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
— Adopted children from the time you become financially responsible for the
child (this includes children born from a surrogate mother)
— Step-children
— Any other child you support who lives with you in a parent-child relationship
for whom you are responsible under permanent court order
— Disabled children over age 26 who depend chiefly on you for support
and maintenance
A person is not eligible for benefits both as an employee and as a dependent;
nor is a person eligible as a dependent of more than one employee.
When you first become eligible, and each year thereafter, you will have the
opportunity to enroll in KPMG’s 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).
You may select benefits coverage as follows:
—
—
—
—
For you only
For you and your spouse
For you and your children
For your family (you, your spouse, and one or more children)
You may choose different coverage levels for different benefits. For example,
if your spouse has medical benefits through his or her employer (but doesn’t
receive dental coverage), you may elect medical coverage for just you and your
children and choose dental benefits for your entire family.
Eligible dependents include:
— Your spouse, as long as you are not legally separated or divorced
— Your domestic partner*
— Your children until the end of the calendar year in which he or she turns 26
To ensure that dependents enrolled in our health plans are eligible for coverage,
you will be asked to provide supporting documentation to confirm the eligibility
of your dependents that are enrolled in your medical plan.
Paying for Your Benefits
Many of the firm's benefits offerings are paid in full, or in part, by KPMG. There
are other benefits, such as those that are voluntary, for which you may pay the
full cost. In some cases, when you contribute toward the cost of your benefits,
you may do so before taxes are withheld (on a pre-tax basis).
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?
Employees enrolled in a KPMG (non-HMO) medical plan are
eligible to enroll in Aetna's HLC Tobacco Free, tobacco cessation
program at no cost.
* Throughout 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.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
2
Choosing health insurance
enrolled in will determine how your Healthy Rewards will be applied. If you are enrolled
in the Aetna HealthFund or Choice POS II medical plans, you can earn up to $200
for yourself or up to $400 for your family to cover out-of-pocket medical costs. If you
are enrolled in Choice POS II, your earned Healthy Rewards credits will be applied to
your deductible or coinsurance. If you are enrolled in Aetna HealthFund, your earned
Healthy Rewards will be added to your health fund.
If you are enrolled in MED 1600 or MED 5000, your Healthy Rewards will be added to
your Bank of America Health Savings Account through KPMG.
Medical plans
Medical Care
Full benefits eligible employees have a number of medical plans from which to
choose: Aetna HealthFund, Choice POS II, MED 1600, MED 5000 or one or more
health maintenance organizations (HMOs), depending on where you live. When
you first enroll, and during each subsequent Annual Benefits Enrollment period,
your Benefits Enrollment form will list the plans available to you. Regardless of
which plan you choose, you will receive comprehensive coverage for a variety of
medical services including fertility medical procedures and fertility drugs.
Health Screenings with Quest Diagnostics: Your medical 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
— Triglycerides
Earn Healthy Rewards to Reduce Your Out-of-Pocket Medical Costs
Everyone understands that good health is important; that's why KPMG offers Healthy
Rewards for completing certain healthy activities. Employees enrolled in an Aetna
medical plan have the opportunity to earn incentive dollars by completing a healthy
activity. By simply doing things like completing a health assessment or getting a
biometric screening, you can effectively increase the amount available to pay for your
health care or fund your Health Savings Account (HSA). The medical plan you are
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Aetna HealthFund
Aetna HealthFund is a “consumer-directed” health plan that allows you to select
how your health care dollars are spent. The program has several components:
— A $500 individual and $1,000 family health fund, provided by KPMG. Your
eligible medical expenses, other than for prescription drugs, are reimbursed
from your health fund. If you or your family’s medical expenses exceed the
health fund, subsequent expenses are applied to your remaining deductible.
— Once your deductible is satisfied, the plan will reimburse your covered
expenses at 80 percent if network providers are used or 60 percent if
non-network providers are used.
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.
The most current recommendations for vaccines can be found at the Centers
for Disease Control and Prevention’s website at http://www.cdc.gov/vaccines.
Mammograms will also be covered out-of-network.
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
health fund dollars and satisfied your deductible. Health fund dollars are applied
to offset, or reimburse, a portion of the deductible. The in-network deductible is
$1,600 if you are enrolled in Individual coverage and $3,200 if you are enrolled in
Individual and Spouse, Individual and Child(ren) or Family coverage. The health
fund, your deductible and your coinsurance all apply to your out-of-pocket
maximum. The health fund plan does not require election of a primary care
physician or referrals for specialty care.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
3
Choosing health insurance (continued)
Out-of-Network Benefits: If you use a provider that does not participate in
the network, your health fund dollars will be applied to offset your deductible.
Once you have used all of your health fund dollars, benefits will be paid at
60 percent of the usual and prevailing charge after you satisfy your deductible.
There is a deductible of $800 if you are enrolled for Individual coverage, and $1,600
if you are enrolled for Individual and Spouse, Individual and Child(ren) or Family
coverage for in-network services other than those that require a copayment.
The out-of-network deductible is $1,600 if you are enrolled for Individual coverage
and $3,200 if you are enrolled in Individual and Spouse, Individual and Child(ren)
or Family coverage. The health fund, your deductible and your coinsurance all
apply to your out-of-pocket maximum.
Out-of-Network Benefits: With the Choice POS II plan, you are still covered if you
wish to obtain care from a non-network provider. In this case, your care is subject
to a deductible of $950 if you are enrolled for Individual coverage and $1,900 if you
are enrolled in Individual and Spouse, Individual and Child(ren) or Family coverage.
The coinsurance percentage is 65 percent of the usual and prevailing charge.
However, there is no well-care coverage except for a routine mammography.
Out-of-Pocket Maximum: The maximum you will have to pay out-of-pocket for
eligible expenses if you use in-network providers is $3,500 for an individual and $7,000
for all other coverage levels. The out-of-pocket maximum is $4,500 for an individual
and $9,000 for all other coverage levels if you use out-of-network providers.
Important Considerations
Emergency Care: If you or your dependent has a medical emergency—such as an
apparent heart attack, stroke, convulsions, unconsciousness, severe bleeding or serious
burns—you should immediately proceed to the nearest hospital emergency room.
It is 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.
There is a $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 level.
If you are 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.
An emergency hospitalization must be reported within 48 hours. Failure to
follow these procedures will result in a $400 reduction in your otherwise
payable benefits, in addition to the deductible and coinsurance.
Out-of-Pocket Maximum: The maximum you will have to pay out-of-pocket for
eligible expenses if you use in-network providers is $5,000 for an individual and
$10,000 for all other coverage levels. The out-of-pocket maximum is $6,000 for an
individual and $12,000 for all other coverage levels if you use out-of-network providers.
For details on Aetna HealthFund, see the Medical, Dental and Vision Benefits
Charts section of this brochure.
Control your health care dollars
The Aetna HealthFund plan reimburses your eligible medical claims,
up to the health fund amount, before you pay out-of-pocket. If you use
network providers, you can stretch your health fund dollars further.
Choice POS II
The Choice POS II plan offers comprehensive coverage with low out-of-pocket costs.
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 as indicated
on the U.S. Preventive Services Task Force (USPSTF) website at
http://www.ahrq.gov/clinic/uspstfix.htm and at the Centers for Disease
Control and Prevention's website at http://www.cdc.gov/vaccines
— 85 percent coverage, after the deductible for hospitalization, including
physician charges and surgery
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
There are no claim forms. Your network provider will submit your claims for you.
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 call will lead to a $400 reduction of
your otherwise payable benefits.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
4
Choosing health insurance (continued)
For details on MED 1600, see the Medical, Dental and Vision Benefits Charts
section of this brochure.
MED 5000
Deductible and Coinsurance: 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.
You Decide with Choice POS II
The Choice POS II plan offers in-network benefits with lower
out-of-pocket costs when you obtain care through a
network provider.
For details on Choice POS II, see the Medical, Dental and Vision Benefits Charts
section of this brochure.
MED 1600
Deductible and Coinsurance: There is a deductible of $1,600 for an individual
and $3,200 for all other coverage levels. If you use a network provider, your
benefits will be covered at 80 percent after you satisfy the plan-year deductible.
If you use a non-network provider, your benefits will be covered at 60 percent.
If you enroll in MED 1600, you may be eligible to establish a Health Savings
Account (HSA). If you elect to participate in the Bank of America HSA offered
through KPMG, the firm will fund your HSA with $500 (for individual coverage) or
$1,000 (for all other coverage levels).
For details on HSAs, see pages 6 and 7.
Out-of-Pocket Maximum: If you use in-network providers, there is an
out-of-pocket maximum of $5,000 for an individual and $10,000 for all other
coverage levels. If you use out-of-network providers, there is an out-of-pocket
maximum of $6,000 for an individual and $12,000 for all other coverage levels.
The in-network and out-of-network limit will cross-apply.
Preventive exams are covered annually, subject to frequency limitations
(as determined by Aetna).
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
If you use out-of-network providers, the deductible is $6,000 for an individual
or $12,000 if two or more family members are covered. The in-network and
out-of-network deductible will cross-apply. If you use a non-network provider,
the coinsurance percent is 80 percent, after you satisfy the plan-year deductible.
If you enroll in MED 5000, you may be eligible to establish a Health Savings
Account (HSA). If you elect to participate in the Bank of America HSA offered
through KPMG, the firm will fund your HSA with $250 (for individual coverage) or
$500 (for all other coverage levels).
For details on HSAs, see pages 6 and 7.
Out-of-Pocket Maximum: The plan has a $5,000 individual and $10,000
family plan-year out-of-pocket maximum for in-network providers, including the
deductible. In other words, once you have 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 maximum for out of-network
providers is $8,000 for individual coverage and $16,000 for family coverage.
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.
For details on MED 5000, see the Medical, Dental and Vision Benefits Charts
section of this brochure.
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.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
5
Choosing health insurance (continued)
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. (Your in-network provider will obtain precertification for you.)
Recognized Charge
All out-of-network benefits will be limited to a recognized charge. The recognized
charge is determined as follows:
— For professional services, such as a doctor’s office: 180 percent of the
Medicare allowable rate
— For hospitals and other facilities: 280 percent of the Medicare allowable rate
Any charges in excess of the recognized charge will not be eligible for
reimbursement under the health plan.
Take Charge of Your Health with Teladoc
If you are enrolled in an Aetna medical plan, you have access
to Teladoc, which is an affordable alternative to the emergency
room and urgent care that can help resolve common
medical issues through the convenience of phone and video
consultations. Teladoc is available 24/7, 365 days per year.
There is a $47 cost each time you use Teladoc, which is covered
by your plan and is subject to your plan's provisions. To access
a Teladoc provider, call 1-855-TEL-ADOC (1-855-835-2362) or
visit http://www.teladoc.com/aetna.
Prescription drug program
If you enroll in a medical plan, your coverage will include prescription
drugs. The prescription 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:
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Retail prescriptions
When you purchase short-term prescriptions—up to a 30-day supply—through
network pharmacies, you will pay a copayment 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 copayment. Specialty drugs
are available through Aetna Specialty Pharmacy, not the Aetna mail order program.
Mandatory mail order prescription drug service
Prescriptions for maintenance medications must be purchased through Aetna
Rx Home Delivery ® (mail order delivery program) 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.
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.
Generic contraceptives are covered at 100%.
If you have any questions about our prescription drug program, call Aetna’s
Customer Service Center at 1-800-355-5764.
If you enroll in MED 1600 or MED 5000, the prescription drug coverage is
included in your medical coverage.
The mandatory mail order and mandatory generic programs also apply to these
plans. In addition, preventive drugs (based on Aetna’s list of preventive drugs)
are covered at 100 percent, not subject to the deductible. Eligible non-preventive
drugs are covered at 60 percent under MED 1600 and 80 percent under
MED 5000 after satisfaction of the deductible.
CVS delivers prescriptions nationwide
CVS Pharmacy offers on-demand delivery for eligible prescriptions, making it
easier to fill and refill your maintenance medications. On-demand delivery helps
when you need a prescription quickly but can’t get to the pharmacy.
Orders can be placed by contacting your local CVS Pharmacy.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
6
Choosing health insurance (continued)
Health savings account (HSA)
Individuals covered under qualified high-deductible health plans (HDHPs) can
establish Health Savings Accounts (HSAs) with qualified HSA trustees, make
tax-deductible 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 person’s 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 Health Care Flexible Spending Account (FSA) through either
KPMG or your spouse’s employer, if the FSA provides first dollar coverage.
health care 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 Health Care FSA, you cannot contribute to an HSA.
Based on the deductibles and out-of-pocket maximum requirements of an
HDHP, the KPMG plans that qualify as HDHPs are MED 1600 and MED 5000.
The allowable tax deductible contribution to an HSA is a maximum of
$3,600 for an individual and $7,200 for a family. Individuals age 55 and over
can make an additional "catch-up" contribution of up to $1,000.
HSAs are portable and can be taken with you if you leave KPMG. There is no
“use it or lose it” provision.
Establishing an HSA
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 America’s HSA
If you are enrolled in a HDHP with KPMG, you have the option to establish an
HSA with the Bank of America and make contributions through the convenience
of pre-tax payroll deductions from your paycheck. In addition, KPMG will provide
a contribution toward your Bank of America HSA. The amount of KPMG's
contribution will depend on the HDHP in which you are enrolled. Once you
enroll in Bank of America’s 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 doctor’s office, pharmacy or other service provider to pay for eligible
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
7
Choosing health insurance (continued)
— Prenatal care
— For females with the ability to reproduce, coverage includes FDA-approved
contraceptive methods;
— Counseling services provided by a physician, in either a group or individual
setting, on contraceptive methods covered as a preventive visit and paid
without cost- sharing
— 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 Aetna's website at http://www.aetna.com for the most up-to-date
information on drug coverage for your plan.
Women’s 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.
Health Maintenance Organization (HMO) Options
Depending on where you live, KPMG makes a number of 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
at 100 percent after a small co-payment. Most also offer prescription
drug coverage
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).
— You select a doctor to serve as your Primary Care Physician (PCP)
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 individual practices.
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
who lives elsewhere or who is away at school.
For covered females: The following screening and counseling services
are covered, according to the guidelines recommended by the Health
Resources and Service Administration:
— Screening and counseling services, for ages 22 and older, to aid in weight
reduction due to obesity
— To be covered, nonemergency care must be obtained or authorized through
your PCP. Failure to do so will result in care that is not covered
When you first enroll, and during each subsequent Annual Benefits Enrollment
period, your personalized Benefits Enrollment form will list the HMOs that are
available to you.
For more information about a specific HMO, please refer to the Directory of
HMOs on page 21 and call the HMO directly.
— Screening and counseling services to aid in the prevention or reduction of the
use of an alcohol agent or controlled substance
— Screening and counseling services to aid you to stop the use of
tobacco products
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
8
Choosing health insurance (continued)
Vision care
KPMG offers two choices for its vision care benefits: EyeMed and Vision
Services Plan (VSP).
With two choices available, employees can select from a wide array of vision care
providers. Review 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 program offers.
For more information on EyeMed, including a list of providers, go to
http://www.eyemedvisioncare.com. For more information on VSP and a list of its
providers, go to https://www.vsp.com.
For more details about your vision coverage options, see the Medical, Dental and
Vision Benefits Charts section of this brochure.
Dental care
Delta Dental DeltaCare USA
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 does not:
Teeth whitening is covered under the program.
If you choose the DeltaCare USA plan option, you will automatically be assigned
to a Primary Care Dentist (PCD). If you would like to use a different PCD,
please contact Delta Dental at 1-800-422-4234 or visit Delta Dental's website,
http://www.deltadentalins.com.
For a list of DMO and PPO dentists near you, visit Aetna’s website at
http://www.aetna.com.
For more details about your dental coverage options, see the Medical, Dental and
Vision Benefits Charts section of this brochure.
Good dental care is an important part of your total health care. That’s why KPMG
offers three options for dental care. All three options provide a broad range of
coverage, from routine checkups to orthodontia.
Aetna Dental Maintenance Organization (DMO)
Dental care is covered with no deductibles, no annual maximums, lower
out-of- pocket costs and no claim forms to complete, as long as you use a DMO
network dentist you have elected with Aetna.
Aetna Preferred Provider Organization (PPO)
Dental care is subject to:
— 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 lifetime limit
Under the PPO, you do not have to elect a Primary Care Dentist (PCD) nor do you
have to use only dentists who are in-network. If you receive treatment from a
dentist in Aetna’s PPO network, you will receive discounted rates.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
9
Medical, dental and vision benefits charts
Aetna HealthFund—In-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.
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.
Medical
Private-Duty Nursing
(requires precertification)*
80% after deductible, up to 70 eight-hour shifts per plan year
(Private-duty nursing in a hospital/facility is not covered.)
Hospice Care
(requires precertification)**
80% after deductible
Speech, Physical and
Occupational Therapy
80% after deductible, up to 120 visits per plan year for each therapy
HealthFund Covers medical expenses
$500 Individual
$1,000 Individual and Spouse
$1,000 Individual and Child(ren)
$1,000 Family
Fertility Procedures &
Injectable Fertility Drugs
$35,000 lifetime max (includes procedures and drugs)
Healthy Rewards***
+$200 Individual
+$400 Individual and Spouse
+$400 Individual and Child(ren)
+$400 Family
Early Intensive Intervention
(Including Applied Behavioral
Analysis (ABA) Therapy)
Pre-certification Required
Durable Medical Equipment
80% after deductible
Family Deductible Rule
$1,600
$3,200
An individual must satisfy the individual deductible amount before
their claims can be paid. If the family deductible is satisfied by any
combination of family members, all family member claims are eligible
for reimbursement. No one person can contribute more than the
individual deductible amount.
$5,000 Individual
$10,000 Individual and Spouse
Lifetime Maximum
Unlimited
Recognized Charge
(Applies to all services received from
out-of-network providers)
180% of Medicare Allowable amount for professional services and supplies
280% of Medicare Allowable amount for hospitals and other facilities
PLAN PAYS
Medical Out-of-Pocket Maximum
(includes deductible and medical
copays)
$10,000 Individual and Child(ren)
$10,000 Family
Physician Services (office visit)
80% after deductible
Urgent Care
80% after deductible
Teladoc Provider
$40 cost, subject to plan design
Hospital Services (physician
services and inpatient and
outpatient hospital charges)
80% after deductible
Surgery
80% after deductible
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)
Diagnostic X-ray and Lab
80% after deductible
Preventive Care (subject to
frequency limitations)
PLAN PAYS
Individual Medical Deductible
(includes HealthFund)
Family Medical Deductible
(includes HealthFund)
Mental/Nervous and Alcohol/
Drug Treatments
— Inpatient mental/
nervous care
(requires precertification)
80% after deductible
— Inpatient alcohol/
drug treatment
80% after deductible
(requires precertification)
— Outpatient
80% after deductible
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
— R
etail prescriptions up to
a 30-day supply at network
pharmacies (subject to the
prescription deductible)
Member pays:
Generic formulary – $10 | Brand-name formulary – $40
Non-formulary – $60 | Specialty – $120
— M
ail order prescriptions up Member pays:
to a 90-day supply (subject to Generic formulary – $20 | Brand-name formulary – $80
the prescription deductible)
Non-formulary – $120 | Specialty – $120
Prescription Deductible
$50 Individual
$100 Individual and Spouse
$1,500 Individual
$3,000 Individual and Spouse
$3,000 Individual and Children
$3,000 Family
Per calendar year for prescriptions purchased through network retail
pharmacy and mail-order programs combined.
100%, no deductible
Prescription Drug Out-ofPocket Maximum (The out-ofpocket maximum is not applied
to your medical plan out-ofpocket maximum.)
Skilled Nursing Facility
(requires precertification)*
80% after deductible, up to 120 days per plan year
Hospital Precertification**
Penalty for failure to precertify
Provider initiates
None if provider responsibility
Claim Submission
Provider initiates
Home Healthcare
(requires precertification)*
80% after deductible, up to 120 days per plan year
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
$100 Individual and Child(ren)
$100 Family
* 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 Healthy Rewards, visit the Annual Benefits Enrollment website.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
10
Medical, dental and vision benefits charts (continued)
Aetna HealthFund—Out-of-Network Benefits
PLAN PAYS
Plan Eligibility
Choice of Provider
You must live in an area where the Choice POS II
network is available. Members who reside out-side the
United States are not eligible for this plan.
Skilled Nursing Facility
(requires precertification)*
60% after deductible, up to 120 days per plan year
Home Healthcare (requires precertification)*
60% after deductible, up to 120 days per plan year
Benefits for services received from an out-of-network
provider are payable as described on this page.
Private-Duty Nursing
(requires precertification)*
60% after deductible, up to 70 eight-hour shifts per plan
year (Private-duty nursing in a hospital/facility is not
covered.)
$500 Individual
Hospice Care (requires precertification)**
60% after deductible
Speech, Physical and
Occupational Therapy
60% after deductible, up to 120 visits per plan year for
each therapy
Early Intensive Intervention (Including
Applied Behavioral Analysis (ABA)
Therapy)
Precertification required
60% after deductible
Medical
HealthFund Covers medical expenses
$1,000 Individual and
Child(ren)
$1,000 Individual and Spouse
$1,000 Family
+$200 Individual
+$400 Individual and
Child(ren)
+$400 Individual and Spouse
+$400 Family
Healthy Rewards***
$1,600
Durable Medical Equipment
Family Medical Deductible
(includes HealthFund)
$3,200
Mental/Nervous and Alcohol/Drug
Treatments
Family Deductible Rule
Out-of-Pocket Maximum
(includes deductible)
Lifetime Maximum
PLAN PAYS
Recognized Charge
(Applies to all services received from out-ofnetwork providers)
An individual must satisfy the individual deductible
amount before their claims can be paid. If the family
deductible is satisfied by any combination of family
members, all family member claims are eligible for
reimbursement. No one person can contribute more
than the individual deductible amount.
$6,000 Individual
$12,000 Individual and
Child(ren)
$12,000 Individual and Spouse
$12,000 Family
Unlimited
180% of Medicare Allowable amount for professional
services and supplies
280% of Medicare Allowable amount for hospitals and
other facilities
Physician Services (office visit)
60% after deductible
Urgent Care
80% after deductible
Teladoc Provider
$40 cost, subject to plan design
Hospital Services (physician services and
inpatient and outpatient hospital charges)
60% after deductible
Surgery
60% after deductible
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)
Diagnostic X-ray and Lab
60% after deductible
PLAN PAYS
Individual Medical Deductible
(includes HealthFund)
— Inpatient mental/nervous care
(requires precertification)
60% after deductible
— Inpatient alcohol/drug treatment
(requires precertification)
60% after deductible
— Outpatient
60% after deductible
Prescription Drugs (at non-network
pharmacies)
Subject to mandatory generics and mandatory
mail order
Prescription Deductible
$50 Individual
$100 Individual and
Child(ren)
$100 Individual and Spouse
$100 Family
— Generic contraceptives
100%, not subject to deductible
— Retail prescriptions up to a 30-day supply 60% after deductible
Prescription Drug Out-of-Pocket
Maximum
Subject to medical plan out-of-pocket maximum
Hospital Precertification**
Penalty for failure to precertify
You initiate
$400 per occurrence, which does not apply to
deductible or out-of-pocket maximum
Claim Submission
You initiate
* Maximums combined for in-network and out-of-network providers.
** Includes inpatient hospital confinement, skilled nursing facility, home health care, hospice care and private-duty nursing.
*** For details on the Healthy Rewards, visit the Annual Benefits Enrollment website.
Preventive Care (subject to frequency
limitations)
— R
outine well-child care, adult care, OB/
GYN, hearing and eye exams
Not covered
— Routine mammography
100%, no deductible
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
11
Medical, dental and vision benefits charts (continued)
Choice POS II—In-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.
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. If a network provider refers
you to a nonnetwork provider for care, benefits will be
covered at the out-of-network level.
Medical
$800
Family Medical Deductible
$1,600
Family Deductible Rule
An individual must satisfy the individual deductible
amount before their claims can be paid. If the family
deductible is satisfied by any combination of family
members, all family member claims are eligible for
reimbursement. No one person can contribute more
than the individual deductible amount.
+$200 Individual
+$400 Individual and
Child(ren)
+$400 Individual and Spouse
+$400 Family
$3,500 Individual
$7,000 Individual and
Child(ren)
$7,000 Individual and Spouse
$7,000 Family
Healthy Rewards***
Out-of-Pocket Maximum
(includes medical deductible and medical copays)
Lifetime Maximum
Recognized Charge
(Applies to all services received from
out-of-network providers)
180% of Medicare Allowable amount for professional
services and supplies
280% of Medicare Allowable amount for hospitals and
other facilities
— Primary care physician
100% after $20 co-pay (includes internists, family
practitioners, pediatricians and OB/GYNs)
— Specialist
100% after $35 co-pay
Urgent Care
$30 co-pay
Teladoc Provider
$40 cost, subject to plan design
Hospital Services (physician services and
inpatient and outpatient hospital charges)
85% after deductible
Surgery
85% after deductible
Emergency Room Services (Nonemergency
use of the emergency room is not covered.)
85% after $100 co-pay and plan deductible
(co-pay waived if admitted)
Physician Services (office visit)
PLAN PAYS
Unlimited
Diagnostic X-ray and Lab
— In physician’s office
100%
— Outside physician’s office
85% after deductible
Preventive Care (subject to frequency
limitations)
100%, no deductible
Skilled Nursing Facility
(requires precertification)*
85% after deductible, up to 120 days per plan year
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
85% after deductible, up to 120 days per plan year
Private-Duty Nursing
(requires precertification)*
85% after deductible, up to 70 eight-hour shifts per plan year
(Private-duty nursing in a hospital/facility is not covered.)
Hospice Care (requires precertification)
85% after deductible
Speech, Physical and
Occupational Therapy
85% after deductible, up to 120 visits per plan year for
each therapy
Fertility Procedures & Injectable Fertility
Drugs
$35,000 lifetime max (includes procedures and drugs)
Early Intensive Intervention
(Including Applied Behavioral Analysis
(ABA) Therapy)
Precertification required
Durable Medical Equipment
85% after deductible
Mental/Nervous and Alcohol/Drug
Treatments
PLAN PAYS
Individual Medical Deductible
Home Health Care (requires precertification)*
— Inpatient mental/nervous care
(requires precertification)
85% after deductible
— Inpatient alcohol/drug treatment
(requires precertification)
85% after deductible
— Outpatient
100% after $20 co-pay
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
Prescription Deductible
$50 Individual
$100 Individual and
Child(ren)
$100 Individual and Spouse
$100 Family
— 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:
— M
ail order prescriptions up to a
90-day supply (subject to the prescription
deductible)
Member pays:
Prescription Drug Out-of-Pocket Maximum
$1,500 Individual
(The out-of-pocket maximum is not
applied to your medical plan out-of-pocket
maximum.)
$3,000 Individual and
Child(ren)
$3,000 Individual and Spouse
$3,000 Family
Claim Submission
Provider initiates
Generic formulary – $10 | Brand-name formulary – $40
Non-formulary – $60 | Specialty – $120
Generic formulary – $20 | Brand-name formulary – $80
Non-formulary – $120 | Specialty – $120
Per calendar year for prescriptions purchased through
network retail pharmacy and mail-order programs combined.
* Maximums combined for in-network and out-of-network providers.
** Includes inpatient hospital confinement, skilled nursing facility, home health care, hospice care and private-duty nursing.
*** For details on the Healthy Rewards, go to the Annual Benefits Enrollment website.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
12
Medical, dental and vision benefits charts (continued)
Choice POS II—Out-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.
Choice of Provider
Benefits for services received from an out-of-network
provider are payable as described on this page.
Skilled Nursing Facility
(requires precertification)*
Home Health Care (requires precertification)* 65% after deductible, up to 120 days per plan year
$950
Family Medical Deductible
$1,900
Family Deductible Rule
An individual must satisfy the individual deductible
amount before their claims can be paid. If the family
deductible is satisfied by any combination of family
members, all family member claims are eligible for
reimbursement. No one person can contribute more
than the individual deductible amount.
+$200 Individual
+$400 Individual and
Child(ren)
+$400 Individual and Spouse
+$400 Family
$4,500 Individual
$9,000 Individual and
Child(ren)
$9,000 Individual and Spouse
$9,000 Family
Healthy Rewards***
Out-of-Pocket Maximum
(includes medical deductible and medical co-pays)
Lifetime Maximum
Unlimited
Recognized Charge
180% of Medicare Allowable amount for professional
services and supplies
PLA N PAYS
(Applies to all services received from out-ofnetwork providers)
280% of Medicare Allowable amount for hospitals and
other facilities
Physician Services (office visit)
65% after deductible
Urgent Care
$30 co-pay
Teladoc Provider
$40 cost, subject to plan design
Hospital Services (physician services and
inpatient and outpatient hospital charges)
65% after deductible
Surgery
65% after deductible
Emergency Room Services (Nonemergency
use of the emergency room is not covered.)
85% after $100 emergency room co-pay and plan
deductible (co-pay waived if admitted)
Diagnostic X-ray and Lab
65% after deductible
Preventive Care (subject to frequency
limitations)
— R
outine well-child care, adult care, OB/
GYN, hearing and eye exams
N ot covered
— Routine mammography
100%, no deductible
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
PLAN PAYS
Medical
Individual Medical Deductible
65% after deductible, up to 120 days per plan year
Private-Duty Nursing
(requires precertification)*
65% after deductible, up to 70 eight-hour shifts per plan
year (Private-duty nursing in a hospital/facility is not
covered.)
Hospice Care (requires precertification)
65% after deductible
Speech, Physical and
Occupational Therapy
65% after deductible, up to 120 visits per plan year for
each therapy
Early Intensive Intervention
Including Applied Behavioral Analysis
(ABA) Therapy)
Precertification required
Durable Medical Equipment
65% after deductible
Mental/Nervous and Alcohol/Drug
Treatments
— Inpatient mental/nervous care
(requires precertification)
65% after deductible
— Inpatient alcohol/drug treatment
(requires precertification)
65% after deductible
— Outpatient
65% after deductible
Prescription Drugs (at non-network
pharmacies)
Subject to mandatory generics and mandatory mail order
Prescription Deductible
$50 Individual
$100 Individual and
Child(ren)
$100 Individual and Spouse
$100 Family
— Generic contraceptives
100%, not subject to deductible
— Retail prescriptions up to a 30-day supply
65% after deductible
Prescription Drug Out-of-Pocket Maximum
Subject to medical plan out-of-pocket maximum
Hospital Precertification*
Penalty for failure to precertify
You initiate
$400 per occurrence, which does not apply to deductible
or out-of-pocket maximum
Claim Submission
You initiate
* Maximums combined for in-network and out-of-network providers.
** Includes inpatient hospital confinement, skilled nursing facility, home health care, hospice care and private-duty nursing.
*** For details on the Healthy Rewards, go to the Annual Benefits Enrollment website.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
13
Medical, dental and vision benefits charts (continued)
MED 1600 – In & Out-of-Network Benefits
Available to all employee plan participants.
Individual Medical Deductible
You may use the provider of your choice each time you
need care.
$1,600
Family Medical Deductible
$3,200
Family Deductible Rule
The family deductible must be satisfied by any
combination of family members before a claim can be
paid. One individual can satisfy the entire $3,200.
Choice of Provider
Employer HSA Contribution
You must enroll in the Bank of America HSA to
receive this contribution.
$500 Individual
$1,000 Individual and
Child(ren)
$1,000 Individual and Spouse
$1,000 Family
+$200 Individual
+$400 Individual and
Child(ren)
Healthy Rewards**
Out-of-Pocket Maximum
(includes deductible)
Lifetime Maximum
Recognized Charge
(Applies to all services received from out-ofnetwork providers)
Physician Services (office visit)
PLA N PAYS
Urgent Care
Teladoc Provider
Hospital Services (physician services and
inpatient and outpatient hospital charges)
+$400 Individual and Spouse
+$400 Family
In-network
Out-of-network
— $5,000 Individual
— $6,000 Individual
— $10,000 Individual
and Spouse
— $12,000 Individual
and Spouse
— $10,000 Individual
and Child(ren)
— $12,000 Individual
and Child(ren)
— $10,000 Family
— $12,000 Family
Unlimited
180% of Medicare Allowable amount for professional
services and supplies
280% of Medicare Allowable amount for hospitals and
other facilities
In-network: 80% after deductible
Out-of-network: 60% after deductible
80% after deductible
$40 cost, subject to plan design
In-network: 80% after deductible
Surgery
Out-of-network: 60% after deductible
In-network: 80% after deductible
Emergency Room Services (Nonemergency
use of the emergency room is not covered.)
Diagnostic X-ray and Lab
Out-of-network: 60% after deductible
80% after $100 emergency room co-pay and plan deductible
(co-pay waived if admitted)
In-network: 80% after deductible
Preventive Care (subject to frequency
limitations)
— W
ell-child visits, adult care, routine
OB/GYN exams
— Routine mammography
— Routine eye exam
— Routine hearing exam
— Women’s preventive services
Out-of-network: 60% after deductible
In-network
Out-of-network
—
—
—
—
—
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
100%, no deductible
—
—
—
—
—
Not covered
100%, no deductible
Not covered
Not covered
Not covered
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Skilled Nursing Facility
(requires precertification)*
In-network: 80% after deductible, up to 120 days per
plan year
Home Health Care (requires precertification)*
Out-of-network: 60% after deductible
In-network: 80% after deductible, up to 120 days
per plan year
Private-Duty Nursing
(requires precertification)*
Out-of-network: 60% after deductible
In-network: 80% after deductible, up to 70 eight-hour
shifts per plan year
Hospice Care (requires precertification)*
Out-of-network: 60% after deductible
(Private-duty nursing in a hospital/facility is not covered.)
In-network: 80% after deductible
Speech, Physical and
Occupational Therapy
PLAN PAYS
Plan Eligibility
Fertility Procedures & Injectable Fertility
Drugs (in-network only)
Early Intensive Intervention
(Including Applied Behavioral Analysis
(ABA) Therapy)
Durable Medical Equipment
Out-of-network: 60% after deductible
In-network: 80% after deductible
Out-of-network: 60% after deductible
$35,000 lifetime max (includes procedures and drugs)
Precertification required
In-network: 80% after deductible
Out-of-network: 60% after deductible
Mental/Nervous and Alcohol/Drug
Treatments
— Inpatient mental/nervous care
(requires precertification)
In-network: 80% after
deductible
Out-of-network:
60% after deductible
— Inpatient alcohol/drug treatment
(requires precertification)
In-network: 80% after
deductible
Out-of-network:
60% after deductible
— Outpatient
In-network: 80% after
deductible
Out-of-network:
60% after deductible
Prescription Drugs (at network pharmacies)
— Generic contraceptives
Subject to mandatory generics and mandatory mail order
100%, not subject to deductible
— Preventive prescriptions
100%, not subject to deductible
— Retail prescriptions up to a 30-day supply
Member pays:
Generic: $10 | Brand-name: 20% ($25 min/$65 max) |
Brand Non-Formulary: 30% ($50 min/$90 max) | Specialty:
20% ($100 min/$175 max)
— M
ail order prescriptions
up to a 90-day supply
Member pays:
Generic: $20 | Brand-name: 20% ($50 min/$130 max) |
Brand Non-Formulary: 30% ($100 min/$180 max)
Prescription Drugs (out-of-network)
Hospital Precertification*
Penalty for failure to precertify
60%, after deductible
You initiate
$400 per occurrence, which does not apply to deductible
or out-of-pocket maximum
In-network: Provider initiates | Out-of-Network: You initiate
Claim Submission
* Includes inpatient hospital confinement, skilled nursing facility, home health care, hospice care and private-duty nursing.
** For details on the Healthy Rewards, go to the Annual Benefits Enrollment website.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
14
Medical, dental and vision benefits charts (continued)
MED 5000 – In & Out-of-Network Benefits
Plan Eligibility
Available to all employee plan participants.
Choice of Provider
You may use the provider of your choice each time you
need care.
In-network
Family Deductible Rule
Employer HSA Contribution
You must enroll in the Bank of America HSA to
receive this contribution.
Healthy Rewards**
Out-of-Pocket Maximum (includes deductible)
Lifetime Maximum
Recognized Charge
(Applies to all services received from
out-of-network providers)
PLAN PAYS
Physician Services (office visit)
Urgent Care
Teladoc Provider
Hospital Services (physician services and
inpatient and outpatient hospital charges)
Out-of-network
— $5,000 Individual
— $6,000 Individual
— $10,000 Individual
and Spouse
— $12,000 Individual
and Spouse
— $10,000 Individual
and Child(ren)
— $12,000 Individual
and Child(ren)
— $10,000 Family
— $12,000 Family
— W
ell-child visits, adult care, routine
OB/GYN exams
100%, no deductible
— Routine mammography
100%, no deductible
— Routine eye exam
100%, no deductible
— Routine hearing exam
100%, no deductible
— Women’s preventive services
Skilled Nursing Facility
(requires precertification)*
100%, no deductible
In-network: 100% after deductible, up to 120 days per
plan year
Out-of-network: 80% after deductible
Home Health Care (requires precertification)* In-network: 100% after deductible, up to 120 days per plan year
An individual must satisfy the individual deductible amount
before their claims can be paid. If the family deductible is
satisfied by any combination of family members, all family
member claims are eligible for reimbursement. No one
person can contribute more than the individual deductible
amount.
$250 Individual
$500 Individual and
Child(ren)
Private-Duty Nursing
(requires precertification)*
Out-of-network: 80% after deductible
In-network: 100% after deductible, up to 70 eight-hour
shifts per plan year
Hospice Care (requires precertification)*
Out-of-network: 80% after deductible
(Private-duty nursing in a hospital/facility is not covered.)
In-network: 100% after deductible
Out-of-network: 80% after deductible
In-network: 100% after deductible
$500 Individual and Spouse
$500 Family
+$200 Individual
+$400 Individual and
Child(ren)
+$400 Individual and Spouse
+$400 Family
In-network
Out-of-network
— $5,000 Individual
— $8,000 Individual
— $10,000 Individual
and Spouse
— $16,000 Individual
and Spouse
— $10,000 Individual
and Child(ren)
— $16,000 Individual
and Child(ren)
— $10,000 Family
Mental/Nervous and Alcohol/Drug
Treatments
— $16,000 Family
Unlimited
— Inpatient mental/nervous care
(requires precertification)
In-network: 100% after
deductible
Out-of-network: 80%
after deductible
180% of Medicare Allowable amount for professional
services and supplies
— Inpatient alcohol/drug treatment
(requires precertification)
In-network: 100% after
deductible
Out-of-network: 80%
after deductible
280% of Medicare Allowable amount for hospitals and
other facilities
In-network: 100% after deductible
— Outpatient
Prescription Drugs
— Generic contraceptives
— Preventive
In-network: 100% after
Out-of-network:
deductible
80% after deductible
Subject to mandatory generics and mandatory mail order
100%, not subject to deductible
100%, not subject to deductible
— Non-preventive
In-network: 100% after deductible
Out-of-network: 80% after deductible
100% after deductible
$40 cost, subject to plan design
In-network: 100% after deductible
Surgery
Out-of-network: 80% after deductible
In-network: 100% after deductible
Emergency Room Services (Nonemergency
use of the emergency room is not covered.)
Diagnostic X-ray and Lab
Out-of-network: 80% after deductible
100% after $100 emergency room co-pay and plan
deductible (co-pay waived if admitted)
In-network: 100% after deductible
Out-of-network: 80% after deductible
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
PLAN PAYS
Deductible
Preventive Care (subject to frequency
limitations)
Speech, Physical and
Occupational Therapy
Fertility Procedures & Injectable Fertility
Drugs (in-network only)
Early Intensive Intervention
(Including Applied Behavioral Analysis
(ABA) Therapy)
Durable Medical Equipment
Out-of-network: 80% after deductible
$35,000 lifetime max (includes procedures and drugs)
Precertification required
In-network: 100% after deductible
Out-of-network: 80% after deductible
Hospital Precertification*
Penalty for failure to precertify
Claim Submission
Out-of-network: 80% after deductible
You initiate
$400 per occurrence, which does not apply to deductible
or out-of-pocket maximum
In-network: Provider initiates | Out-of-Network: You initiate
* Includes inpatient hospital confinement, skilled nursing facility, home health care, hospice care and private-duty nursing.
** For details on the Healthy Rewards, go to the Annual Benefits Enrollment website.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
15
Medical, dental and vision benefits charts (continued)
Aetna Dental Plans
Choice of Provider
PLA N PAYS
60%
50%, after deductible
100%
80%, after deductible
60%
80%, after deductible
— Implants
60%
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.
$2,000 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.
— Space maintainers
You may use any provider of
your choice.
— Root canal therapy (molar tooth)
None
$50 Individual
— F
ull and partial dentures and denture
repair (five-year frequency maximum)
— General anesthesia
*must be medically necessary
$100 Individual and Spouse
— Inlays, onlays and crowns
other than stainless steel crowns
(five-year frequency maximum)
$100 Individual and Child(ren)
$100 Family
$2,000 per person
The limitations indicated below apply whether services
are for routine or emergency care.
— Oral exams
100% (two routine exams
and two problem-focused
exams per year)
100% (two per year)
— P
rophylaxis, including scaling and
polishing
100% (two per year)
100% (two per year)
— Fluoride
100% (once a year
through age 17)
100% (once a year through
age 14)
— Oral hygiene instruction
100%
Not covered
— Sealants (permanent molars only)
100% (one treatment
three years through
age 15)
100% (one treatment
three years through age 15)
— Bitewing X-rays
100% (two per year)
100% (two per year)
— Periapical X-rays
100%
100%
— Full mouth series
100%
(once every 36 months)
100%
(once every 36 months)
100%
80%, after deductible
Basic & Restorative Services*
— Stainless steel crowns
— Pulp capping
— Pulpotomy
— Incision and drainage of abscess
— Root canal therapy (anterior and bicuspid)
— S
caling and root planning, up to
four quadrants per year
— B
ridge pontics and abutment (five-year
frequency maximum)
PLAN PAYS
None
Preventive Care
— Amalgam and composite fillings
80%, after deductible
PPO
You (and each covered
family member) must be
enrolled, through Aetna,
with a DMO dentist.
Annual Deductible
Annual Benefit Maximum
60%
DMO
— Apicoectomy (root amputation)
— Removal of soft tissue impacted tooth
— Gingivectomy
— Subgingival curettage (four per year)
— R
emoval of full or partial bony
impacted tooth
— Osseous surgery
* 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.
** Dental PPO Plan: Implants are not covered under the dental plan; 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
the implant charge.
— P
eriodontal surgery (except osseous
surgery and gingivectomy)
— Uncomplicated extractions
— Surgical removal of erupted tooth
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
16
Medical, dental and vision benefits charts (continued)
Delta Dental DeltaCare USA
Choice of Provider: You (and each covered family member) must be enrolled, through DeltaCare USA, with a DMO dentist.
DMO
— Inlays
$170 – $350
Annual Deductible
N/A
— Onlays
$185 – $380
Annual Benefit Maximum
N/A
— Crowns
$160 – $380
Orthodontic Deductible
N/A
— Pontics
$220 – $380
N/A
— Implants
Not Covered
Co-payment
Amounts
— Root canal therapy (anterior and bicuspid)
$110 – $200
— Root canal therapy (molar tooth)
$350
— Scaling and Root planning, up to four quadrants per year
$45 – $55
— Periodontal surgery (except osseous surgery and gingivectomy)
$75 – $225
— Simple extractions
$5 – $8
— Incision & drainage of abscess
No Cost
— Space maintainers
$60 – $70
— Surgical removal of erupted tooth
$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
Orthodontic Lifetime Maximum
PLAN PAYS
Preventive Services
— Oral Exams
No Cost
— Prophylaxis (Basic Cleaning)
No Cost – $45
— Fluoride
No Cost
— Oral hygiene instruction
No Cost
— Sealants (permanent molars only)
$10
— Bitewing X-rays
No Cost
— Vertical bitewing X-rays
No Cost
— Periapical X-rays
No Cost
— Full mouth series
No Cost
Basic & Restorative Services
Co-payment
Amount
— Amalgam (silver) fillings
— Composite fillings
No Cost
$5 – $50
— Stainless steel crowns
$65
— Pulp capping
No Cost
— Pulpotomy
$35
— Full and partial denture
$295 – $415
— Denture repairs
$25 – $180
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
PLAN PAYS
Coverage
Anesthesia
General Anesthesia/IV Sedation
$80 – $165
Orthodontics
Co-payment
$1,150 – $2,100
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
17
Medical, dental and vision benefits charts (continued)
EyeMed Vision Care Plan
Frequency Limitations
Coverage for Glasses for Computer Use
— Examination*
Once per calendar year
Once per calendar year
Frequency Limitations
— Frame*
Once per calendar year
Once per calendar year
— Examination*
Once per calendar year
Once per calendar year
— Lenses or contact lenses*
Once per calendar year
Once per calendar year
— Frame*
Once per calendar year
Once per calendar year
— Lenses*
Once per calendar year
Once per calendar year
Exam Refraction Only
No cost to you
$35
Frames
Plan pays up to $100
$50
Any available frame at provider location
Member pays 80% of
amount over $100
In-Network Member Cost Out-of-Network
Maximum Allowance
Exam with Dilation as Necessary
No cost
$35
Exam Options
Up to $55
Not covered
90% of retail
Not covered
— S
tandard Contact Lens Fit and FollowUp (spherical clear contact lenses
in conventional wear and planned
replacement)
— P
remium Contact Lens Fit and Follow-Up
(all lens designs, materials and specialty
fittings other than standard contact
lenses, such as toric and multifocal)
Standard Plastic Lenses
— Single Vision
No cost to you
$25
— Bifocal
No cost to you
$40
— Trifocal
No cost to you
$60
— 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
Lens Options
Frames
Plan pays up to $200
Any available frame at provider location
Member pays 80% of
amount over $200
$65
Standard Plastic Lenses
— Single Vision
No cost to you
$25
— Standard Anti-Reflective Coating
$45
Not covered
— Bifocal
No cost to you
$40
— Standard Progressive (Add-on to Bifocal)
No cost to you
Not covered
— Trifocal
No cost to you
$60
— Other Add-Ons and Services
80% of retail
Not covered
Lens Options
— 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
No cost to you
$28
— Standard Anti-Reflective Coating
$45 Co-pay
Not covered
— Standard Progressive (Add-on to Bifocal)
No cost to you
Not covered
— Other Add-Ons and Services
80% of retail
Not covered
Contact Lenses (covers materials only)
Plan pays up to $200
Member pays 85% of
amount over $200
$104
Disposable
Plan pays up to $200
Member pays balance
over $200
$104
Medically Necessary
No cost to you
$200
Conventional
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
* Benefits limited to either in-network or out-of-network, one time per year.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
18
Medical, dental and vision benefits charts (continued)
VSP Vision Care Plan
Frequency Limitations
— Examination
Once per calendar year
Once per calendar year
— Frame and lenses or contact lenses
Once per calendar year
Once per calendar year
In-Network Member Cost
Out-of-Network
Maximum Allowance
Exam with Dilation as Necessary
$10 copay
Up to $50
Frames*
Plan pays up to $200
Any available frame at provider location
Member pays 80% of
amount over $200
Up to $70
Or $110 Allowance at Costco
or Walmart/Sam’s Club
Plastic or Glass Lenses
— Single Vision
Included in prescription glasses
Up to $25
— Bifocal
Included in prescription glasses
Up to $65
— Lined Trifocal
Included in prescription glasses
Up to $85
— Anti-reflective coating
$0
Up to $75 for
progressive lenses
— Standard progressive lenses
$50
— Premium progressive lenses
$80-$90
— Custom progressive lenses
$120-$160
Lens Options
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.
— Average 35%-40% off other lens options
Contact Lenses
— Fitting and evaluation
$60 Co-pay
Materials
— Conventional or Disposable
Plan pays up to $200
Up to $150
— Medically Necessary
$10 Co-pay
Up to $210
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
19
Calendar year 2021 rates for KPMG full-time employees
(Effective 1/1/21–12/31/21) Two deductions per month (rates may be rounded)
Medical, Dental and Vision Plans
Employees who are tobacco users will be subject to a surcharge of $20 per pay period for medical coverage
Plan
You Only
Choice POS II/MED 300/Aetna International
Benefits PPO
Aetna HealthFund/Aetna International
Benefits
MED 1600
MED 5000
Aetna Dental PPO
Aetna DMO
Delta Dental DMO
EyeMed Vision Care
VSP Vision Care
You and Your Spouse
$115
You and Your Children
(Up to 2 Children)
$292
You and Your Children
(3 or More Children)
$218
You and Your Family
(Up to 2 Children)
You and Your Family
(3 or More Children)
$364
$403
$257
77
199
143
169
239
265
77
34
30
12
12.50
5.73
6.14
199
88
59
24
22.50
10.85
12.30
143
64
59
23
22
11.41
13.15
169
75
59
23
22
11.41
13.15
239
104
73
35
32
16.76
21.04
265
115
73
35
32
16.76
21.04
Life Insurance Options
Supplemental Life Insurance (Mandatory)
Spouse Group Life Insurance (Mandatory)
Dependent Child Life Insurance
You may elect one to ten times your base salary rounded up to the next
$1,000, to a maximum of $3,000,000.
Available in the following amounts, up to three times your base salary:
Coverage is available in two amounts, $10,000 or $20,000.
Age
<35
35–39
40–44
45–49
50–54
55–59
60–64
65–69
70–74
75–79
Tobacco User
$0.08
.091
.108
.174
.257
.507
.808
1.270
2.060
2.612
Non-Tobacco User
$.031
.051
.057
.089
.134
.261
.400
0.750
1.028
1.689
Example: Age 34, nonsmoker; 5 x base salary of $75,000
$75,000 x 5 = $375,000/$1,000 = $375 x .031 = $11.63
Important Note: If you do not indicate your status as a tobacco user, and
thereby receive coverage at the non-tobacco user rate, and subsequently die
from a tobacco-related illness, the insurance provider could deny payment of
your life insurance benefits.
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
Please note, initial coverage for a spouse age 60 through 65 is subject to
evidence of insurability (EOI). You may not cover a spouse who is older than
age 65, a spouse who is on active duty in the military of any country or a
spouse who is also an employee or partner of KPMG.
Age
<35
35–39
40–44
45–49
50–54
55–59
60–64
Tobacco User
$0.08
.091
.108
.174
.257
.507
.808
Non-Tobacco User
.031
.051
.057
.089
.134
.261
.400
$20,000 coverage premium/pay period: $1.00
Business – Pleasure Accident Insurance
Available in increments of $10,000, up to $2,000,000. Amounts over
$300,000 are limited to ten times your base pay.
Individual: $.007/$1,000 of coverage semi-monthly
Family:
$.0125/$1,000 of coverage semi-monthly
Example: $250,000 Family coverage
$250,000/$1,000 = $250 x $.0125 = $3.13
Group Personal Excess Liability Insurance
(Available to managing directors only)
$5,000,000: $630.76/year
$10,000,000: $1,007/year
Long-Term Disability
Premium: $.284 per $100 of monthly base salary
Example: $75,000/$100 = $750 x $.284 = $213/12 = $17.75/month
Example: Spouse age 40, non-tobacco user
$100,000/$1,000 = $100 x $.057 = $5.70
Important Note: If you do not indicate your spouse’s status as a tobacco
user, and thereby receive coverage at the non-tobacco user rate, and your
spouse subsequently dies from a tobacco-related illness, the insurance
provider could deny payment of your spouse’s life insurance benefits.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
$10,000 coverage premium/pay period: $0.50
MetLaw Legal Plan Options
MetLaw: $16.25 per month
MetLaw Plus: $25.75 per month
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
20
Directory of Health Maintenance Organizations (HMOs)
(Effective 1/1/21–12/31/21)
State served
Office area
Company
Customer service Internet address
Birmingham
BlueCross BlueShield
of Alabama
800-810-2583
Los Angeles
Kaiser Permanente—
Southern CA
800-464-4000
www.kaiserpermanente.org
Oakland
Kaiser Permanente—
Northern CA
800-464-4000
www.kaiserpermanente.org
Kaiser Permanente—
Orange County
Southern CA
800-464-4000
www.kaiserpermanente.org
Sacramento
Kaiser Permanente—
Northern CA
800-464-4000
San Diego
Kaiser Permanente—
Southern CA
800-464-4000
www.kaiserpermanente.org
San Francisco
Kaiser Permanente—
Northern CA
800-464-4000
www.kaiserpermanente.org
Silicon Valley
Kaiser Permanente—
Northern CA
800-464-4000
www.kaiserpermanente.org
Warner Center
Kaiser Permanente—
Southern CA
800-464-4000
www.kaiserpermanente.org
Denver
Kaiser Permanente—
Colorado
303-338-3800
Connecticut
Hartford
BlueCross BlueShield
800-348-7921
of Massachusetts—
HMO Blue
www.bluecrossma.com
Georgia
Atlanta
Kaiser Permanente
of Georgia
404-261-2590
www.kaiserpermanente.org
Hawaii
Hawaii
HMSA—BlueCross
BlueShield of Hawaii—
Health Plan Hawaii
808-948-6372
www.hmsa.com
HMSA—BlueCross
BlueShield of
Hawaii PPO
808-948-6111
www.hmsa.com
Alabama
California
Colorado
www.bcbsal.org
www.kaiserpermanente.org
State served
Office area
Company
Customer service Internet address
Illinois
Chicago
HMO Illinois
800-892-2803
www.bcbsil.com
Maryland
Baltimore
Kaiser Foundation
Health Plan—
Mid-Atlantic
800-777-7902
www.kaiserpermanente.org
Massachusetts
Boston
BlueCross BlueShield
of Massachusetts—
HMO Blue
800-348-7921
www.bluecrossma.com
Oregon
Portland
Kaiser Permanente
Northwest
503-813-2000
www.kaiserpermanente.org
Pennsylvania
Pittsburgh
UPMC Health Plan
888-876-2756
www.upmchealthplan.com
Puerto Rico
Puerto Rico
Triple S
787-774-6060
www.ssspr.com
Providence
BlueCross BlueShield
of Massachusetts—
HMO Blue
800-348-7921
www.bluecrossma.com
BlueCross BlueShield
of Rhode Island—
Healthmate PPO
800-639-2227
www.bcbsri.com
BlueCross BlueShield
of Massachusetts—
HMO Blue
800-348-7921
www.bluecrossma.com
301-468-6000
www.kaiserpermanente.org
Rhode Island
Vermont
Burlington
Washington, DC
Kaiser Foundation
Washington, DC Health Plan—
Mid-Atlantic
www.kaiserpermanente.org
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
21
Disability plans
Time off for new parents
KPMG offers generous time off for new parents that includes the disability period
for birth moms, as well as fully paid parental leave for bonding with your new
family member. This includes the period that your doctor considers you disabled
up to 12 weeks (pre- and post-natal) at 100 percent, and paid parental time off at
100 percent of their salary. New parents that are primary caregivers can receive
up to six weeks of paid parental time off at 100 percent salary, and non-primary
caregivers can receive up to two weeks of paid parental time off at 100 percent
salary.* Paid parental time off can be taken consecutively or intermittently within
six months from the date of birth or placement for adoption or foster care.
Short-term disability
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 25 weeks 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 60 percent 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.
Calculating your disability benefits
When calculating your disability benefits, KPMG uses your annual base pay—
that 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 longterm disability plans are coordinated if you are away from work for more than
26 weeks. 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 (FMLA)
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 leave for 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 at 1-888-ONE-HRSC (1-888-663-4772). You may also
contact the HRSC by email at us-bkrhrscbenefits@kpmg.com.
HRSC representatives are available Monday through Friday,
from 7:00 a.m. to 5:00 p.m. CT.
Preexisting condition exclusions exist under this program for new hires and late
enrollees.
*Employees must be FMLA eligible in order to receive paid parental time off.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
22
Life insurance programs
Emergency travel assistance
Emergency medical and travel-related assistance is available
when you travel outside your home country for business.
Life insurance
KPMG’s benefits program also makes life insurance available for you and
your family members. 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).
You may elect to purchase supplemental term life insurance for yourself at
favorable group rates in amounts from one to ten 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 firm-provided life
insurance and your supplemental life insurance coverage is $3,000,000.
If you elect or increase your life insurance coverage by more than one multiple of
your annual base salary after you are initially eligible, you must submit evidence
of your good health for review and determination by the carrier.
You may purchase term life insurance for your spouse in increments of $50,000.
The maximum amount of coverage you may elect for your spouse is the lesser of
either 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.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Business – travel accident insurance
KPMG automatically provides you with business – travel accident insurance
equal to five times your base salary at no cost to you (minimum coverage of
$250,000 to a maximum of $2,000,000). 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 firm business.
Business – pleasure accident insurance
You may elect to purchase business – pleasure 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 business – travel accident insurance.
Group Personal Excess Liability Insurance
(Available to managing directors only)
The purpose of the group personal excess liability insurance (GPEL) plan is to
provide backup financial protection in cases where you are legally responsible
for personal injury or property damage. The Plan will pay that portion of the
damages that exceeds certain required underlying limits of your own personal
insurance policies, such as your auto or homeowner’s insurance, up to the
Plan limit. In some cases, the Plan may also reimburse you for legal costs.
For more information call the Human Resources Service Center (HRSC) at
1-888-ONE-HRSC (1-888-663-4772). You may also contact the HRSC by email at
us-bkrhrscbenefits@kpmg.com. HRSC representatives are available Monday through
Friday, from 7:00 a.m. to 5:00 p.m. CT.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
23
Flexible spending accounts
With KPMG’s Flexible Spending Accounts (FSAs), you can reduce your taxable
income and save money by paying for certain eligible health care and dependent
day care expenses on a pre-tax basis.
Health Care Flexible Spending Account (FSA)
A Health Care FSA may make sense for you if you anticipate having health care
expenses that your medical, dental and/or vision care plans do not cover or cover
only in part. Examples of eligible expenses include deductibles, co-payment fees
and orthodontia.
Dependent Day Care FSA
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 1-800-829-1040 or view a copy of Publication 502, Medical and Dental
Expenses and/or Publication 503, Child and Dependent Care Expenses.
The amount you contribute is deducted from your pay in equal installments on a
pre-tax basis and deposited in your FSA(s). Pre-tax means before federal and Social
Security taxes, as well as most state and local taxes, are withheld from your salary.
The money in these accounts is then used to reimburse you when you incur
eligible expenses.
Annual Contribution Amounts
Minimum
Maximum
Health Care FSA
$120
$2,750
Dependent Day Care FSA
N/A
$5,000*
*$2,500 if you are married and file separate tax returns.
How FSAs Work
You may enroll in one or both FSAs 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 out-of-pocket health care and/
or dependent day care for the upcoming calendar year. Both accounts have
minimum and maximum contribution amounts.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
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 an FSA.
The FSA card for health care expenses
If you enroll in the Health Care FSA, you will receive an FSA card.
Similar to a bank debit card, the FSA card allows you to pay for
eligible Health Care 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.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
24
MyLife to help manage your life
At KPMG, we know that it can be a challenge to juggle your personal
and professional lives. And we know that work/life benefits can go a
long way toward helping you do just that. KPMG’s MyLife website is
the place to find information regarding all 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 your personal life as you build your career at KPMG.
Employee Assistance Program (EAP)
The firm's EAP offers free, confidential counseling from a network of
carefully-screened professionals. Whether online or by phone, the firm's EAP
provides information and resources 24 hours a day, 365 days a year, 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.
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 firm’s. That is why we are
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.
Personal Time Off (PTO)
These pages highlight just a few of the features available to you on MyLife,
spanning the following categories:
KPMG provides a generous time off policy including paid holidays and personal
time off.
Emotional/physical well-being
Requesting an accommodation
Family resources
Special offers and discounts
Financial matters
Time off
Firmwide holidays: The firm provides time off for eight nationally recognized
holidays plus a Summer break around the July 4th holiday and a year-end Winter
break. These breaks allow you to plan your vacations in advance, knowing that
the rest of the firm is also taking advantage of time away from the office.
Flexibility
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Personal Time Off: The firm provides 15 to 25 personal days off per year
(depending on your level and years of service). This time can be used for
vacation, sick days, bereavement, or for any other personal reason.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
25
MyLife to help manage your life (continued)
GlobalFit™
Special Offers and Discounts
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.
Use MyLife as a gateway for bargains on a variety of products and services.
Whether you are looking for better insurance rates, fitness club memberships,
brand-name products, electronics, travel discounts or more, make MyLife
your first stop. Among the exciting programs you will find is Perks at Work,
which provides discounts on a range of items at no additional cost to you, such
as apparel, electronics and leisure activities. More than 350 national brand
merchants such as Target, Dell, Sharper Image, Hallmark and Disney participate
in the Perks at Work program.
Bright Horizons Care Advantage Program
KPMG offers the Bright Horizons Care Advantage Program to help employees
manage their personal, family and household challenges for both short-term and
long-term needs.
The emergency Back-Up Care Advantage Program is your safety net for when
disruptions to your regular dependent care arrangements fall through
(for children or adults/elders). This program offers a quick, dependable solution
for those urgent, high-stress situations when you need temporary care and do
not have time to arrange it yourself. The program provides 15 days of care per
child or adult/elder each year. A co-pay is required for each visit.
When might you use KPMG’s Backup Dependent Care?
— 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 KPMG’s Backup Adult/Elder Care?
— Your parent lives in another state and you would 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, powered by
Sittercity, offers a comprehensive online care database for full-time, part-time,
evening and weekend care needs. This includes care for a child, elder and
pet; 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.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
26
Commuter programs
WageWorks Transit Program
WageWorks is an online, mass transit program designed to save you money on
transit and vanpool expenses, through a pre-tax payroll deduction. This program
is to be used for work-related purposes, such as commuting to and from work
each day. For 2020, you can elect to have up to $270 per month deducted from
your paycheck on a before-tax basis.
Pre-Tax Parking Overview
If you currently pay for work-related, non-reimbursed parking, you can elect to
have up to $270 a month deducted from your paycheck on a pre-tax basis to
cover this expense. This benefit works as a savings tool by reducing your FICA
and federal income tax, and in some cases, state taxes.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
27
Retirement and savings plans
KPMG Pension Plan
KPMG Pension Plan Annual Service Credit
KPMG’s 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 attain 1,000 hours during the year and are at least age 21. For each year you
are employed at KPMG and attain at least 1,000 hours during the plan year (May
1–April 30), service credits and interest credits are added to your account at the
end of the plan year.
Age Plus Years of Service
(in whole years as of the
first day of the plan year)
Service Credit
(as a percentage of
compensation for the plan year)
less than 25
1.125%
25 - 34
1.250%
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.
35 - 44
1.625%
45 - 54
2.125%
55 - 64
2.750%
65 - 74
3.500%
75 - 84
4.625%
85 or more
5.750%
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 Pension Plan. You earn 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 from the 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
base pay (see chart), 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 of 5 percent guaranteed.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
KPMG 401(k) Plan
KPMG provides eligible employees the opportunity to participate in KPMG’s
401(k) Plan.
Sixty days after you start employment with KPMG, you are eligible to contribute
a portion of your pay to KPMG’s 401(k) Plan. You will receive an email message
from Merrill at that time regarding enrollment. If you are a rehire, you may
have met the eligibility requirements to participate in the 401(k) Plan as soon
as administratively feasible after your rehire date (which is approximately two
weeks after your rehire date). You may contact Merrill directly by either calling
1-888-401- KPMG (5764) to speak with a Merrill service representative or go to
the Merrill website at www.benefits.ml.com.
When you enroll, you can save money for retirement or other important financial
goals on a pre-tax basis with a traditional 401(k) contribution, or on an after-tax
basis with a Roth 401(k) contribution.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
28
Retirement and savings plans (continued)
With a traditional 401(k) contribution, you do not pay federal and, in most cases,
state and 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
access the money in your account.
With a Roth contribution, your contributions are made using after-tax compensation—
after you have paid federal taxes (and any applicable state or local taxes) on your
income. Upon distribution of your account, if you meet Roth-qualified 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 KPMG’s 401(k) Plan is intended primarily as a 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) (pre-tax)
or Roth 401(k) (after-tax) contributions or a combination of the two, as long as
the total contribution amount does not exceed 50 percent of your pay, or the
maximum dollar limit, whichever is less.*
Each pay period, your contributions are deposited into an account in your name.
You always are 100 percent vested in your own contributions.
Note: Contributions made to a prior employer’s 401(k) plan count toward the
annual statutory contribution limits.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms
affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are
trademarks used under license by the independent member firms of the KPMG global organization. NDP035174-3A
Employer matching contributions
Your eligible contributions to the 401(k) Plan will be matched at .25 for each pre-tax
and/or Roth 401(k) dollar you contribute, up to 5% of your eligible base salary (subject
to statutory limits). Contributions in excess of 5% of your base salary earned during
the plan year are not eligible to be matched. Please note that KPMG does not match
catch-up and traditional after-tax contributions.
You must be employed by KPMG at the end of the Plan Year (12/31) in order to be
considered match-eligible. The match is posted to your 401(k) account annually
(approximately 6-8 weeks after the end of the calendar/plan year).
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. One of those available to you is Merrill
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 KPMG’s 401(k) Plan at no
cost to you.
* Other 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.
A guide to KPMG's 2021 benefits options | U.S.-based, full benefits eligible employees
29
This brochure is designed to provide general information about KPMG’s benefits programs, policies and practices. 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 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.
© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International
Limited, a private English company limited by guarantee. All rights reserved..The KPMG name and logo are trademarks used under license by the independent member firms of
the KPMG global organization. NDP035174-3A