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How An IEmpFlex
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RS Section 12ployers’ Plan,xible spending
exibleSpe
exible Spendenses. When ual contributA taxes are deuction. Unlesing the Plan y
anagingY
re are two kin
Health FS
Depende
may choose ounts cannot account thatInternal Revede carefully. owing the endunds still remverify the last
ealthFlexi
ealth Care Fleurred by you ons.
gibleHea
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25 Plan provid you may payg accounts ar
endingAc
ing Account (you enroll intion is then deeducted. Thesss you have a year.
YourFlexi
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ent Care FSA
to participatebe co‐minglet are not incuenue Service.Based on youd of the plan maining in youdate that you
ibleSpen
exible Spendior your eligib
althExpen
may be incure co‐pays, orth
des participay the premiume also offered
ccounts
FSA) is a spec an FSA, you educted in eqse “pre‐taxedqualifying ev
bleSpend
e Spending A
e in both planed and the exrred by the e Therefore, aur Employer’syear to submur account wiu may file cla
ndingAcco
ng Account (Fle dependent
nses
red by you orhodontics, gla
nts an opportms pre‐tax ford for your hea
cial account fdecide how mqual amountsd” funds are avent under Se
dingAcco
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ns, dependingxpenses must nd of the pla decision as ts flexible benemit your claimll be forfeitedims to be reim
ount
FSA) is designts that are no
r your eligibleasses and con
tunity to recer your medicaalth care and
for healthcaremuch to contr from your paautomatically ection 125 reg
ounts
g on the optiobe incurred dn year will beto how much efits plan yeas for reimburd after this clambursed for y
ned to reimbuot reimbursab
e dependentsntacts.
eive certain bal, dental, vis dependent c
e and dependribute to eacaycheck, befo deposited ingulations, you
ons provided during your ee subject to thyou will contar, you have arsement. If yoaim period enyour eligible
urse you for oble by your m
s. Expenses in
enefits on a pion and suppcare needs fo
dent care h account forore Federal &n your accounur election am
by your empemployer’s plhe “use it or ltribute to youa specified daou do not exhnds. Check wFSA expenses
out‐of‐pocketedical, denta
nclude deduct
pre‐tax basis.plemental heaor you and you
r the entire P& State incomnt through paymount will no
ployer. Funds an year. Expelose it” rules ur FSA accounte or “run‐offhaust your accwith the Plan As.
t health care eal and vision in
tibles, coinsu
Under your alth plans. ur family.
lan Year. Thise taxes and yroll ot change
in these enses in yourregulated by nts should be f period” count balanceAdministrato
expenses nsurance
rance
s
r
e, r
An erequOncspen
Spe IRS incluthat
Ort IRS deciplanincuservyouas a
Pre For may
Ov The cou Effenot that Supeligilette We statTreaeligifor p
eligible expenuired to submce enrolled in nd the funds
ecialHea
does not alloude orthodont expenses m
thodontic
stipulates hoiding on yournning to take urred within tvices. Also conr contract wit recurring ex
enatalEx
maternity rey be reimburs
verTheCo
recently enanter (OTC) pr
ective for tax yeligible for ret doesn’t requ
plies you neeible for reimber of necessit
recommend te the place oatment for elible for reimbpersonal hygi
nse item mustmit a letter of a health FSAby the end of
lthCareE
w pre‐paymentic and prenust be “incur
cExpense
w orthodontir annual electadvantage ofthe current plnsider serviceth your dentapense throug
penses
lated expensesed each time
ounter(O
cted Patient roducts using
years Januaryeimbursemenuire a prescri
ed for medicabursement. Tty from a med
you retain cof purchase, digible expensbursement. Foiene cannot b
t not be usedmedical nece, the entire af the plan yea
Expenses
ent of certain atal expensesred” during t
es
ic expenses ction if it includf an up‐front lan year. Reimes that will beal provider, shghout your pla
es, payment ce you are seen
OTC)Item
Protection anFlexible Spen
y 1, 2011, ovent under an FSption.
l care (e.g. coThere are somdical professio
opies of all OTdate, amount,es cannot be or example: tbe claimed fo
d for general hessity from yonnual electioar or they wil
medical treas. Reimbursemhe coverage p
an be reimbudes orthodondiscount paymbursement oe performed ohowing the inan year.
cannot be advn by your phy
s
nd Affordablending Accoun
er‐the‐counteSA, HRA, or H
ontact lens some medical iteonal for a spe
TC documenta, item name, for preventatoothpaste, vir reimbursem
health or cosmour health caon is availablel be forfeited
tment programent of the eperiod and ca
ursed in a heantic expenses.yment. Pleaseof a lump sumover more thnitial deposit
vanced, but aysician for pre
e Care Act of 2nts (FSA).
er medicines oHSA without a
olutions, bandems that mayecific medical
ation for youand purchaseative purposeitamins, suppment.
metic purposre provider toe to you on th from your ac
ams that mayentire expensannot be paid
alth care FSA.. Special plane remember, sm payment toan one plan yand monthly
are reimburseenatal care, b
2010 changes
or drugs (e.g.a doctor’s pre
dages for wouy not be allow condition.
r records. Does can be clais and items pplements and
ses. In some ino demonstrathe first day of ccount.
y span over mse generally vd in advance.
You should cnning should services musto a dentist mayear. You wilpayments. T
ed as they arebut not in adv
s the rules fo
. Advil, Ibuproescription. Ins
unds, thermowed unless yo
ocumentationmed within rpurchased for herbal reme
nstances, youte a medical nthe plan yea
multiple plan yviolates the IR
carefully planbe consideret be performeay not be eligl need to prohis expense m
e incurred. Elvance of the d
r the purchas
ofen, and cousulin is the on
ometers) will cou have a pres
n for reimburseasonable qur personal caredies, and oth
u will be need. r. You must
years. These RS requiremen
n when d if you are ed and gible for ovide a copy omay be setup
igible chargesdelivery.
se of over‐the
ugh syrup) arenly medicine
continue to bscription or
sement must uantities. re are not her items used
nt
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Exa In o“eligeligipurc As ythe
Ine
amplesof
rder to use yogible.” The Inible and qualchased for m
you shop for cIRS may mod
• Acupun• Alcoholi• Ambula• Artificia• Artificia• Breast rrelated) • Chiropra• Contact• Cosmetdisfiguring• Dental tbraces, ex• Diagnosdiabetics)• Doctor’s• Drug ad• Drug pre• Eyeglass
ligibleme
• Advance• Amount(health co• Cosmetdisfiguring• Diaper s• Electroly• Health iLTD, STD, health ins• Health c• Househ
fEligible
our health caternal Revenify for reimbuedical care to
care and for hdify the guide
cture ism treatmennce l limbs l teeth reconstructio
actor lenses and sic surgery, bug trauma or dtreatment (X‐xtractions, etcstic devices (b) s office visits diction treatmescriptions ses and vision
edicalexp
e payment fots reimbursedoverage or anic surgery (ung trauma or dservice ysis or hair rensurance prelong‐term casurance and Mclub dues old help
Expenses
are flexible spue Service – bursement fromo help treat a
health care itelines from tim
nt
n surgery (ma
olutions ut only if necedisease ‐rays, cleaningc.) blood sugar te
and procedument
n exams
pensesex
r future medd from any otnother FSA) nless necessadisease)
emoval emiums (e.g., are, group andMedicare pre
s
ending accoubetter knownm your FSA. Tmedical cond
ems, use this me to time, w
astectomy‐
essary due to
gs, fillings,
est kits for
res
xamples:
ical care her source
ry due to
COBRA, d individual miums)
unt (FSA), then as the IRS –Typically, an edition or prev
as a helpful gwhich may cau
• Eye• Fer• He• Ho• Lab• Opcosm• Ph• Psyhealtpsyc• Spe• Spe• Stogum• Va• Wedisea• Wh
• Ille• Lon• Ma• Nuvitam• Petoot• Sw• Tee
e health care ihas guidelineeligible expenvent a disease
guide. This lisuse the list to
e surgery (lasrtility treatmeearing aids anospital serviceboratory feesperations/surmetic surgeryysical therapychiatric careth care provichologist or otecial educatioeech therapyop‐smoking p or patches sectomy eight‐loss proase diagnoseheelchair
egal operationng‐term careaternity clothutritional suppmins, for genersonal use itehpaste, etc.
wimming lessoeth whitening
item or services to determinse must be ae, among oth
st does not ino change.
ser eye surgeent nd batteries es s gery (excludi) y e (if the expended by a psycther licensedon for learniny programs inclu
ogram to tread by a physic
ns and treatm for medical ehes plements, suceral good heaems, such as t
ons g
ce needs to bne which expa service or prer things.
clude everyth
ry)
ng unnecessa
nse is for menchiatrist, professionalng disabilities
uding nicotin
at a specific ian
ments expenses
ch as multi‐alth toothbrush,
be consideredpenses are roduct that is
hing. In fact,
ary
ntal
)
e
s
Dep The Dspou“care Reim
Elig Some
Expelocal Depement
DCA The tdurinyear.durinaccoWherema
Ine The fDepe
pendentC
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mbursement m
gibleDCA
e examples o
care in an
child‐care
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nursery sc
preschool
day care c
Adult day
nses for servlaws. Your ca
endent Care Ftally incapabl
APReimb
total amount ng the plan ye. If your spoung a given plaunt. When a n sufficient fuainder of the
ligibleEx
following itemendent Care F
CareFSA
are Assistancfully employeying individua
may also inclu
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f eligible expe
nd outside the
e/dependent
nd after schoo
chool and pre
l tuition
camps and fa
y care expense
ices providedare provider m
FSA must be fe of self‐care
bursemen
you choose tear. A single pse has a depen year. IRS reclaim is filed unds are not reimburseme
xpenses
ms are exampFSA:
e account alloed, seek empal.
ude eligible ex
ses
enses include
e home
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ol care
eschool expen
cilities (only f
es
d outside the must report d
for children ue.
nts
to contribute parent, or emendent care aequires that twe first verifyavailable, parent request is
ples of expens
ows you to paloyment, and
xpenses for c
e:
nses
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employee’s hday care incom
nder 13 year
should be bamployee that iaccount throuhe amount rey that there articipants ares paid when a
ses that are g
ay for “emplod/or be a fullt
hildren or eld
d not primaril
home by depeme on their t
s of age, unle
ased on your s married butugh their empeimbursed toare adequate issued the mdditional fun
generally cons
oyment relatetime student.
der dependen
ly for educati
endent care caxes to be co
ess they meet
expected chit filing separaployment, the a participantfunds in the
maximum amonds are receiv
sidered as ine
ed expenses”In general, e
nts that rely o
ional purpose
centers must onsidered as e
t the qualifica
ld and/or depately is limitee two accountt must first beaccount to =pount availableved through p
eligible for re
” that enable expenses mus
on you for the
es).
comply with eligible.
ations of phys
pendent cared to $2,500 fots cannot exce on deposit pay the entiree in their accopayroll deposi
imbursement
you and yourst be for the
eir care.
state and
sically or
expenses or the Plan ceed $5,000 in their e claim. ount. The its.
t in a
r
Sub
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Inva A salname
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bmitvalid
lth Care Clai
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Name of s
Name of p
Date of se
Descriptio
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lid Substant
es receipt noe, a descriptio
endent care
d substantiatioider that show
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Dependen
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nal expenses, nds preschoo
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ment or financ
s for lessons
ddocume
ims
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ervice or sale
on of service o
of unreimburs
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rmally showson of the serv
e claims
on documentws:
name and inf
nt’s name
n of service (i.
of reimbursem
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except wherol or nursery s
ce charges
ntationfo
requires that ntiation docum
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s only the datvice or show t
tation for dep
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.e., January 1
ment
ceipt is not va
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orFlexEx
ALL health camentation for
r sale
te and amounthe actual da
pendent care
‐31, 2010)
alid substanti
xpenses
are claims ber health care
nt of a transacte the service
claims may b
iation docum
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documentedexpenses wil
ction. These re was perform
be in the form
mentation bas
xpenses
ht camps
rten expense
d for approvalll have the fo
receipts do nomed.
m of a receipt
sed on IRS gu
es
l in order to bllowing:
ot provide th
from the day
uidelines.
be eligible for
e patient’s
y care
r
Ter
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Depe If youemplyou m
COB COBRpartiemplyou h
rmination
lth Care FSA
n you termineimbursemenre your termi
endent Care
u have not reloyment, youmay submit c
RA
RA does not acipation in yoloyment termhave received
nofEmplo
A
ate employmnt. Your salarination as lon
e FSA
ceived reimb may continulaims through
apply to DCAPour URM, thumination if youd in benefits.
oyment
ment, your parry reductions ng as they are
bursement forue to incur exph the plan ye
P. However, Cs allowing you terminate e
rticipation in will end; how
e within your e
r all contributpenses duringar run‐off per
COBRA may aou to receive remployment a
the plan endwever you maeligible plan y
tions made ing the plan yeariod until all y
apply to your reimbursemeand you have
s and you wilay still file clayear.
nto your DCAPar and submiyour contribu
Health Care ent for medicae contributed
ll no longer bims for dates
P upon your tit claims reimutions are use
FSA account al expenses in more into yo
e able to incus of service in
termination ombursement. ed.
and allow yoncurred afterour Health Ca
ur expenses curred
of Generally
u to continuer your are FSA than
e