1. a) On or before January 31 of each year, the Department shall furnish to each Participant who was enrolled in the Plan during the prior calendar year a written statement showing the amount of contributions into his or her account during that year with respect to the Participant.
2. b) The Plan Administrator shall notify each Participant electing a Card in writing, or electronically if the Participant has opted for electronic communication, via a quarterly statement of the unused balance in his or her account. Any unsubstantiated expenses will be clearly delineated on the quarterly statement.
3. c) The Plan Administrator shall notify each Participant not activating a Card in writing, or electronically if the Participant has opted for electronic communication, via a quarterly statement of the unused balance in his or her account.

(Source: Amended at 37 Ill. Reg. 4241, effective March 22, 2013)