401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants

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1 Nvember (k) Savings Plan Annual Incentive Cmpensatin Electin Special Cnsideratins fr Deferred Cmpensatin Plan Participants This dcument is a supplement t the U.S. Retirement Savings Prgram materials yu received regarding plan changes effective January 1, 2015 and the pening f the Annual Incentive Cmpensatin Electin Perid. It highlights hw yur Deferred Cmpensatin Plan electin may impact yur Annual Incentive Cmpensatin electin in the JPMrgan Chase 401(k) Savings Plan. If yu have elected t defer a prtin f yur Annual Incentive Cmpensatin cash award t the Deferred Cmpensatin Plan ( DCP ), yu may als make an electin t cntribute a prtin f yur remaining cash award t the 401(k) Savings Plan. Hwever, it is imprtant fr yu t understand hw these electins, alng with applicable taxes, are applied t yur Cash Annual Incentive Cmpensatin ( Cash IC ). Please review the Imprtant Cnsideratins and Examples belw fr mre infrmatin. Imprtant Cnsideratins The electin yu make under the 401(k) Savings Plan will be applied t yur 401(k) cash annual incentive cmpensatin ( 401(k) Cash IC ), which is yur grss cash annual incentive cmpensatin ( Grss Cash IC ) amunt less the amunt yu deferred under the Deferred Cmpensatin Plan. If Emplyee A were awarded Cash IC f $250,000 and elected t defer $100,000 t the DCP, then the remaining $150,000 wuld be cnsidered his/her 401(k) Cash IC. Any 401(k) percent electin yu make will be applied against the 401(k) Cash IC resulting in a calculated 401(k) cntributin, which will be a fixed dllar amunt. If Emplyee A were t elect t cntribute 10% frm the cash prtin f Annual Incentive Cmpensatin, the 10% is applied against his/her 401(k) Cash IC f $150,000 resulting in a calculated 401(k) cntributin amunt f $15,000. Yu have the ability t cntribute t the 401(k) Savings Plan n either a befre-tax basis, Rth basis r a cmbinatin f bth. The type f cntributin yu elect t make t the 401(k) Savings Plan will affect yur current taxable incme. Hwever, yur percent cntributin electin will always be applied t yur 401(k) Cash IC regardless f whether yu elect a befre-tax rate, Rth rate r a cmbinatin f bth. Please see Example #1 fr mre detail. 1

2 It is pssible that, after the DCP Deferral and tax withhldings as explained belw, the amunt f remaining Incentive Cmpensatin may be insufficient t withhld the full calculated 401(k) cntributin amunt. In that instance, n 401(k) deductin will be taken. Partial, r limited, 401(k) cntributins are nt permitted. See Example #2 fr mre detail. DCP Deferrals, FICA and ther pssible tax withhldings The entire cash prtin f yur Annual Incentive Cmpensatin award is subject t Scial Security and Medicare taxes ( FICA ), regardless f any deferral under the Deferred Cmpensatin Plan r cntributin under the 401(k) Savings Plan. Federal, state and lcal incme taxes (if any) can reduce yur 401(k) Cash IC, depending n the type f cntributin yu make t the 401(k) plan. Fr instance: Rth Cntributins are subject t federal, state and lcal incme tax withhlding meaning if yu elect a Rth cntributin, that cntributin amunt des nt reduce yur current taxable incme. Befre-tax cntributins are deducted prir t federal, and in mst cases, prir t state and lcal incme tax withhlding thus lwering yur current taxable incme. In either case, as nted abve, if yur 401(k) Cash IC less all applicable tax withhldings is less than the calculated 401(k) cntributin amunt, then n 401(k) deductins will be taken. See Example #2 fr mre detail. Please Nte: The prvisins f the Deferred Cmpensatin Plan are cmplex. If yu have questins regarding yur DCP electin r hw the DCP and related taxes are applied t yur Cash IC, please cntact the DCP call center r web center (cntact infrmatin is n the last page). As nted in the DCP enrllment materials prvided in June 2014, electins are irrevcable. 2

3 Examples Example 1 Jack is awarded $150,000 in annual cash incentive. He elected t defer 15% f his Grss Cash IC under the Deferred Cmpensatin Plan. He nw elects t cntribute 10% f his 401(k) Cash IC t the 401(k) Savings Plan. The fllwing chart shws hw his deductins are taken n a befre-tax basis as cmpared t a Rth basis in the 401(k) Savings Plan. 401(k) befre-tax electin 401(k) Rth electin A Grss Cash IC $ 150,000 $ 150,000 B Deferred Cmpensatin Plan deferral $ 22,500 (15% f $150,000) $ 22,500 (15% f $150,000) C 401(k) Cash IC (A minus B) D 401(k) Annual Incentive Cmpensatin cntributin $ 12,750 (10% f ) $ 12,750 (10% f ) E FICA (n Grss Cash IC)* $ 12,000 $ 12,000 F Amunt Subject t Federal/State/Lcal Taxes (as applicable) $114,750 ($150,000 $22,500 $12,750) G Withhlding Taxes (as applicable) ** (Based n F) $34,425 (assumed tax rate * F) $38,250 (assumed tax rate * F) H Estimated Net Cash IC $68,325 (Grss Cash IC B D E G) $64,500 (Grss Cash IC B D E G) *Fr illustratin purpses nly; assumes a FICA rate f 8% **Fr illustratin purpses nly; assumes a cmbined federal and state withhlding rate f 30%. Please nte, actual tax withhlding rates at the federal, state, and lcal level are dependent upn yur persnal situatin. 3

4 Example 2 Becky elected t defer 50% f her first $50,000 and 90% f the excess annual cash incentive under the Deferred Cmpensatin Plan. She nw elects t cntribute 35% f her 401(k) Cash IC t the 401(k) plan. Befre the DCP deferral and 401(k) electin, her Grss Cash IC is $200,000. The fllwing chart illustrates what wuld happen if 401(k) Savings Plan deductins are taken n a befre-tax basis as cmpared t a Rth basis. Please nte, in this case if she elects t cntribute t the 401(k) plan n a Rth basis, she will have n 401(k) deductins taken because she des nt have sufficient cash cmpensatin remaining t have the full 401(k) amunt withheld (and partial amunts are nt permitted). 401(k) befre-tax electin 401(k) Rth electin A Grss Cash IC $ 200,000 $ 200,000 B Deferred Cmpensatin Plan deferral $ 160,000 (50% f the first $50,000 and 90% f the remaining $150,000) $ 160,000 (50% f the first $50,000 and 90% f the remaining $150,000) C 401(k) Cash IC (A minus B) $40,000 ($200,000 - $160,000) $40,000 ($200,000 - $160,000) D Befre-tax 401(k) deductin $ 14,000 (35% f $40,000) N/A E FICA (n Grss Cash IC )* $ 16,000 $ 16,000 F Withhlding Taxes (as applicable) ** (Based n A minus B minus D) $ 7,800 (Based n taxable incme f $26,000) $ 12,000 (Based n taxable incme f $40,000) G Mdified Cash IC (C minus D minus E minus F) $2,200 ($40,000 - $14,000 - $16,000 - $7,800) $12,000 ($40,000 - $16,000 - $12,000) H Rth 401(k) deductin N/A $ 0 (Insufficient remaining t make full 401(k) electin f $14,000, r 35% *$40,000) I Estimated Net Cash IC $2,200 $12,000 *Fr illustratin purpses nly; assumes a FICA rate f 8% **Fr illustratin purpses nly; assumes a cmbined federal and state withhlding rate f 30%. Please nte, actual tax withhlding rates at the federal, state, and lcal level are dependent upn yur persnal situatin. 4

5 Cntact Infrmatin The 401(k) Savings Plan Call Center If yu have any questins, please cntact the 401(k) Savings Plan Call Center at JPMC401k ( ). (The TTY number is ) Representatives are generally available frm 8 a.m. t 9 p.m. Eastern Time, Mnday thrugh Friday, except New Yrk Stck Exchange hlidays. The 401(k) Savings Plan Web Center Yu can access the 401(k) Savings Plan Web Center via My Rewards: Frm Wrk: Visit My Rewards frm the Intranet Frm Hme: G t myrewards.jpmrganchase.cm The Deferred Cmpensatin Prgram Plan Call Center Yu can cntact the Deferred Cmpensatin Prgram Call Center at JPMC-DCP ( ). Participant Services Representatives are available frm 9 a.m. t 5 p.m. Eastern Time, Mnday thrugh Friday, except certain hlidays. The Deferred Cmpensatin Prgram Web Center Deferred Cmpensatin Prgram Web Center via My Rewards: Frm Wrk: Visit My Rewards frm the Intranet Frm Hme: G t myrewards.jpmrganchase.cm The JPMrgan Chase U.S. Benefits Prgram is available t mst emplyees n a U.S. payrll wh are regularly scheduled t wrk 20 hurs r mre a week and wh are emplyed by JPMrgan Chase & C. r ne f its subsidiaries t the extent that such subsidiary has adpted the JPMrgan Chase U.S. Benefits Prgram. This infrmatin des nt include all f the details cntained in the applicable insurance cntracts, plan dcuments and trust agreements. If there is any discrepancy between this infrmatin and the gverning dcuments, the gverning dcuments will cntrl. JPMrgan Chase & C. expressly reserves the right t amend, mdify, reduce, change r terminate its benefits and plans at any time. The JPMrgan Chase U.S. Benefits Prgram des nt create a cntract r guarantee f emplyment between JPMrgan Chase and any individual. JPMrgan r yu may terminate the emplyment relatinship at any time. This dcument cnstitutes part f a prspectus cvering securities that have been registered under the Securities Act f This is a Summary f Material Mdificatin t the Summary Plan Descriptin fr the JPMrgan Chase 401(k) Savings Plan. 5

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