Benefits

• health
• prescription drug
• dental
• vision
• savings
• pension
• life insurance
• flexible spending accounts
• continuing education
• performance-incentive awards
• commuter transportation account
• adoption assistance
• long-term disability
• long-term care

Health Care
FirstEnergy offers health care plan options that employees can tailor to their specific needs. Employees can choose from a variety of Preferred Provider Plans (PPOs), one of which includes a Health Reimbursement Account (HRA).

FirstEnergy also offers prescription drug plan options. Employees can choose prescription drug coverage without choosing a health care plan.

Contributions for health care and prescription drug coverages are before-tax payroll deductions.

Dental Care
FirstEnergy offers dental plan options. Plans provide full coverage for diagnostic and preventative care, and one includes coverage for orthodontics. Like health care and prescription drug benefits, contributions for dental coverage are before-tax payroll deductions.

Vision Care
FirstEnergy offers basic vision care at no cost to participants who elect a health care plan. Employees also have the option of purchasing the supplemental vision plan. The supplemental plan provides in-network coverage for eye exams, lenses, frames, and contacts subject to co-pays. Contributions for supplemental vision coverage are payroll deducted before taxes.

Savings Plan
The Savings Plan allows for both before-tax and after-tax payroll deductions up to a combined maximum of 75 percent of base pay. FirstEnergy matches an employee's contribution with 50 cents for each dollar up to the first 6 percent of pay saved in the form of FirstEnergy Common Stock. Additional matching contributions may be earned based on achieving Corporate performance objectives.

Pension Plan
The FirstEnergy company-sponsored pension plan provides for a normal retirement benefit at age 65 and is based on earnings and years of service. Early retirement benefits are available at age 55 under certain conditions.

Life Insurance
The Company provides Group Life Insurance equal to one times the employee's annual base pay with no payroll contribution. Employees can, through after-tax payroll deductions, purchase additional coverage up to five times their annual base pay at attractive group term rates. The company also offers dependent life, accidental death and dismemberment coverage and business travel accident insurance.

Flexible Spending Accounts (FSA)
The Flexible Benefits Plan offers a Health Care and Dependent Care Flexible Spending Account. The Health Care FSA helps employees save taxes on certain medical and dental expenses not covered by health insurance. The Dependent Care FSA helps save taxes on the cost of work-related day care expenses for family members. Participation in the accounts is voluntary.

• Learn new techniques
• Expand their understanding of FirstEnergy's business
• Achieve educational and technical goals
• Add value to their careers

Performance Awards
Employees earn Annual Incentive Awards based on achieving corporate and local performance objectives.

Commuter Administration Services
Active, regular, full-time employees are offered a commuter transportation account that will help reduce the cost of a daily commute by paying for eligible parking and mass transit expenses with before-tax dollars

Adoption Assistance Program
Adoption assistance is available to all FirstEnergy employees who have legally adopted a child under the age of 18 who is not the birth child of the employee's spouse.

Long-Term Disability Plan (LTD)
The basic LTD plan continues a portion of an employee's income after 12 months of continuous disability. Supplemental coverage is also available.

Long-Term Care Plan
The Long-Term Care Plan provides financial protection for the cost of custodial care for individuals who can no longer take care of themselves due to illness, injury, or aging. The plan is available to employees and their spouses, as well as the parents of employees and their spouses.

FirstEnergy reserves the right to amend or terminate the benefits set forth above in accordance with plan provisions and subject to contractual obligations.

(01/10/08)