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Flexible Spending Accounts
**NOTE: This overview summarizes certain provisions of the Siemens Group Benefits Program. Complete details of the various benefit plans can be found in the legal plan documents and insurance contracts that govern the plans. If there is a difference between this overview and the documents or contracts, the documents and contracts will govern. The information in this overview does not represent a contract with any employee. Siemens Corporation reserves the right to amend or terminate any of these plans or the Siemens Group Benefits Program at any time.