FLEXIBLE SPENDING ACCOUNT AND DEPENDENT CARE ASSISTANCE PROGRAM PLAN 401k Plan overview

FLEXIBLE SPENDING ACCOUNT AND DEPENDENT CARE ASSISTANCE PROGRAM PLAN Benefits

401k Sponsoring company profile

Company Name:	COMMUNITY BANK SYSTEM, INC.
Employer identification number (EIN):	161213679
NAIC Classification:	523900

Form 5500 Filing Information

Plan id#	Filing Submission Date	Name of Administrator	Date Administrator Signed	Name of Company Sponsor	Date Sponsor Signed
550	2015-01-01	BERNADETTE BARBER

Plan Statistics for FLEXIBLE SPENDING ACCOUNT AND DEPENDENT CARE ASSISTANCE PROGRAM PLAN

Measure	Date	Value
2015: FLEXIBLE SPENDING ACCOUNT AND DEPENDENT CARE ASSISTANCE PROGRAM PLAN 2015 401k membership
Total participants, beginning-of-year	2015-01-01	123
Total number of active participants reported on line 7a of the Form 5500	2015-01-01	124
Number of retired or separated participants receiving benefits	2015-01-01	0
Number of other retired or separated participants entitled to future benefits	2015-01-01	0
Total of all active and inactive participants	2015-01-01	124

Form 5500 Responses for FLEXIBLE SPENDING ACCOUNT AND DEPENDENT CARE ASSISTANCE PROGRAM PLAN

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