Summary Plan Description FLEXIBLE SPENDING ACCOUNTS

Transcription

1 Summary Plan Description FLEXIBLE SPENDING ACCOUNTS Effective 1/1/2013

2 FLEXIBLE SPENDING ACCOUNTS TABLE OF CONTENTS INTRODUCTION TO THE FLEXIBLE SPENDING ACCOUNTS 1 HOW FLEXIBLE SPENDING ACCOUNTS WORK 2 Two Types of Flexible Spending Accounts 2 Planning Ahead 2 Enrollment 3 Pretax Contributions 3 Account Statements 3 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT (DCFSA) 4 Plan Year 4 Contributions 4 Qualifying Expenses 5 When Expenses are Incurred 5 DCFSA Extension for Eligible Claims 6 Child Care Tax Credit 6 Highly Compensated Associates 6 Exclusions 7 Claim Filing Period 7 HEALTH CARE FLEXIBLE SPENDING ACCOUNT (HCFSA) 8 Plan Year 8 Contributions 8 Qualifying Expenses 8 Anthem Blue Cross and Aetna Medical Plans, Vision Services Plan and 9 Metlife Dental Plan Participants When Expenses are Incurred 9 HCFSA Extension for Eligible Claims 9 Exclusions 10 Claim Filing Period 10 Qualified Reservist Distribution 10 HOW BENEFITS ARE PAID 11 DCFSA Claims 11 HCFSA Claims for Anthem Blue Cross and Aetna EPO Medical Plans, 11 Vision Services Plan, and MetLife Dental Plan Participants Effective 1/1/2013 i Flexible Spending Accounts

3 HOW BENEFITS ARE PAID (continued) HCFSA Claims for All Other Participants 12 Where to Send Claims 13 When to File Claims 13 When Claims are Determined 13 If Your Claim is Denied 13 How to Request a Review of a Denied Claim 14 ERISA 16 Missing Persons 16 Current Address 16 Effective 1/1/2013 ii Flexible Spending Accounts

4 INTRODUCTION TO THE FLEXIBLE SPENDING ACCOUNTS The Capital Group Companies, Inc. has contracted with Anthem FSA (Conexis) to administer the Flexible Spending Accounts under The Health and Welfare Benefits Plan for Employees of the Capital Group Companies, Plan Number 501 ( the Plan ). For convenience, Anthem FSA (Conexis) is referred to as Anthem or the Claim Administrator. The Overview section explains who is eligible for this benefit and when coverage starts and ends. Flexible Spending Accounts allow you to take advantage of current tax laws and pay for certain expenses with pretax dollars. If you have children or elderly parents in your care, you might be paying for daycare expenses so you can work. You may also have some health care expenses that you pay for out of your pocket. Flexible Spending Accounts give you the opportunity to pay for these expenses with pretax dollars and that gives you greater value for your dollar. Two Flexible Spending Accounts are available to you: Dependent Care Flexible Spending Account (DCFSA) for daycare expenses, such as child care centers. Health Care Flexible Spending Account (HCFSA) for health care expenses, such as doctor bills. The following pages explain how the Flexible Spending Accounts work. Effective 1/1/ Flexible Spending Accounts (HCFSA)

5 HOW FLEXIBLE SPENDING ACCOUNTS WORK If you elect to participate in a Flexible Spending Account, Capital will establish a Dependent Care Flexible Spending Account and/or a Healthcare Flexible Spending Account to keep a record of the reimbursements to which you are entitled, as well as the contributions you elected to withhold for such benefits during the Plan Year. No actual account is established; it is merely a bookkeeping account. Benefits under a Flexible Spending Account are paid as needed from Capital s general assets except as otherwise set forth in the Plan or this Summary Plan Document. Two Types of Flexible Spending Accounts Planning Ahead The Dependent Care Flexible Spending Account (DCFSA) and the Health Care Flexible Spending Account (HCFSA) are two separate accounts and are used to reimburse different types of expenses. The DCFSA can only be used for daycare expenses. By the same token, the HCFSA can only be used for health care expenses. You cannot transfer money between the two accounts. Using Flexible Spending Accounts can result in important tax savings. However, you need to plan ahead carefully because a number of IRS limitations apply to these accounts: The money you put into a Flexible Spending Account can only be used to reimburse qualifying expenses you incur during the Plan Year for that account. If you do not use all the money in your account(s) for that Plan Year, you will forfeit the unused amount. Important: Please be sure to read carefully the details about Plan Year for the DCFSA and HCFSA on the following pages. It is important to understand how each account s Plan Year determines whether claims are eligible for reimbursement. You cannot change your contributions, or start or stop your participation, during the Plan Year unless you have a qualified life event. See the Overview section for details about life event changes. Depending on your situation, the Child Care Tax Credit you can claim on your tax return may be more advantageous to you than using the Dependent Care Flexible Spending Account. See page 6 for details. Effective 1/1/ Flexible Spending Accounts (HCFSA)

6 Planning Ahead (continued) Enrollment Caution: Flexible Spending Accounts cannot be used for your spouse equivalent or same sex spouse or their children unless that person is eligible to be included as your dependent on your federal tax return. Your participation in the Flexible Spending Accounts is entirely voluntary. You can elect to participate in one or both accounts. If you are an existing associate, you can decide each fall during Open Enrollment how much to contribute to each account for the following Plan Year. Your coverage and payroll deductions take effect January 1 and end on December 31. If you are a new associate, you can enroll in one or both accounts during the 31-day period starting on your hire date. Your coverage and payroll deductions will start when you enroll and end on the next December 31. Participation is not automatically renewed, so you must reenroll during each Open Enrollment if you want to participate for the following Plan Year. Pretax Contributions When you enroll, you elect the annual dollar amount you want to contribute to each account. The following pages explain the minimum and maximum contributions allowed for each type of account. Your annual contribution amount will be deducted from your semi-monthly paychecks in equal amounts. Your contributions are deducted before federal income taxes (and most state income taxes) and Social Security taxes are withheld. Account Statements You will receive periodic statements of your Flexible Spending Accounts to help you plan ahead and avoid forfeiting money. The statements show your contributions, payments that have been made from your accounts, and your account balances. All claims for reimbursement of qualifying expenses incurred in a Plan Year must be submitted to the Claim Administrator no later than June 15 of the following year. See pages for details about filing claims for reimbursement from your accounts. Effective 1/1/ Flexible Spending Accounts (HCFSA)

7 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT (DCFSA) The Dependent Care Flexible Spending Account (DCFSA) is designed to help you pay for dependent daycare services so you can be gainfully employed. Both single and married associates can participate. If you are married, your spouse must work, attend school full-time at least five months a year, or be disabled. Plan Year The DCFSA Plan Year is January 1 through December 31. (In certain cases, you may be able to submit DCFSA claims you incur after the end of the Plan Year. See DCFSA Extension for Eligible Claims below for details.) Contributions You can elect to contribute between $120 and $5,000 per Plan Year to your DCFSA. However, if you are married, the $5,000 maximum contribution may be reduced in the following cases: If your spouse also participates in a DCFSA (either at Capital or another employer), the $5,000 per year maximum contribution applies on a combined basis to your joint tax return. If you file a joint tax return, your combined DCFSA contribution cannot exceed the lesser of your or your spouse s earned income. For example, if you earn $30,000 and your spouse earns $4,000, your combined DCFSA maximum contribution is $4,000. If your spouse is physically or mentally incapable of working, or your spouse is a full-time student, the IRS considers his or her earned income to be: $250 per month if one dependent requires daycare; or $500 per month if two or more dependents (including your spouse) require daycare. If you and your spouse file separate tax returns, you are each limited to a maximum contribution of $2,500 per Plan Year. Effective 1/1/ Flexible Spending Accounts (HCFSA)

8 Qualifying Expenses You can use your DCFSA to reimburse expenses you pay for the care of: Your children under age 13 whom you claim as dependents for federal income tax purposes and who share the same principal place of abode with you for more than half of the year; and Any person you claim as a dependent for income tax purposes who is unable to care for himself or herself because of a disability, who has the same principal place of abode as you for more than half of the year, and who spends at least eight hours a day in your home. Some examples of qualifying expenses under the DCFSA are: Wages you pay to a daycare provider, including Social Security and unemployment taxes you pay on those wages. Expenses are not eligible if the person providing care is your spouse, your child under 19 years of age or someone you claim as a dependent; Costs for the non-educational component of expenses for a private school or other facility that provides care beyond educational requirements. Your dependent must spend at least eight hours a day in your home; Charges made by a daycare center that receives payments for its services. If the center provides care for more than six individuals, it must meet state and local requirements as a daycare center; and Any other dependent daycare expenses considered tax deductible by the IRS (see IRS Publication 503). Important: You must furnish your daycare provider s taxpayer ID number or Social Security number when you file claims. Otherwise, your expenses are not eligible for reimbursement from your DCFSA. When Expenses are Incurred Your qualifying expenses must be incurred on or after the date your DCFSA participation begins. For example, if you are a new hire and you begin participating in the DCFSA on July 1, any daycare expenses you pay between January and June are not eligible for reimbursement. Effective 1/1/ Flexible Spending Accounts (HCFSA)

9 When Expenses are Incurred (continued) DCFSA Extension for Eligible Claims The Plan Year for the DCFSA is January 1 through December 31. If your DCFSA participation ends during the Plan Year, qualifying expenses you incur while participating and for the rest of that year are eligible for reimbursement. For example, if you terminate employment on July 1, you can continue to file claims for qualifying expenses you incur through December provided there is money left in your account. Eligible expenses must be incurred during the Plan Year (January 1 through December 31). The DCFSA Extension for Eligible Claims provision, however, may allow you to claim reimbursement for eligible expenses you incur through March 15 of the following year. For this extension to apply, though, you must be actively participating (making contributions) in the DCFSA on December 31. Example: Sally participates in the DCFSA for the current Plan Year and continues contributing to the account through December 31. She has dependent care expenses on February 1 of the following year. Because she was an active DCFSA participant on December 31, she can take advantage of the extension provision and submit her February 1 expenses for reimbursement from her prior year s DCFSA. Sally s claim will be reimbursed up to the balance in her account when the claim is submitted. Child Care Tax Credit Expenses reimbursed through your DCFSA cannot be used to determine your federal income tax credit. In other words, you may not use the DCFSA and the Child Care Tax Credit for the same daycare expenses. Your decision whether to use the DCFSA or take the Child Care Tax Credit at the end of the year depends on your own tax situation, your adjusted gross income and the number of dependents you claim. You should discuss these important issues with a qualified tax advisor. Highly Compensated Associates On occasion, IRS regulations may limit the maximum DCFSA contribution that can be made by associates who are highly compensated. You will be notified if your maximum DCFSA contribution amount must be reduced in order to comply with the required IRS non-discrimination tests. Effective 1/1/ Flexible Spending Accounts (HCFSA)

10 Exclusions Expenses that do not qualify for reimbursement under the DCFSA are: Expenses reimbursed by any other policy or benefit plan; Expenses for your spouse equivalent or child equivalent unless that person is eligible to be included as your dependent on your federal tax return; Expenses not considered deductible for federal income tax purposes; Expenses claimed as deductions or credits on a federal or state income tax return; Expenses incurred before you begin participating in the DCFSA or after the end of that Plan Year (except as may be permitted under the DCFSA Extension for Eligible Claims ); and Expenses incurred during periods when you are not working or not actively looking for work, such as leaves of absence. Claim Filing Period All DCFSA claims incurred in the current Plan Year, or during the DCFSA Extension for Eligible Claims for the current Plan Year, must be filed with the Claims Administrator no later than June 15 of the following year. See How Benefits are Paid for details about filing claims. Effective 1/1/ Flexible Spending Accounts (HCFSA)

11 HEALTH CARE FLEXIBLE SPENDING ACCOUNT (HCFSA) The Health Care Flexible Spending Account (HCFSA) is designed to help you pay for health care services provided to you, your spouse or any other person you claim as a dependent for income tax purposes. Expenses that are paid by any other benefit plan, such as your medical plan, cannot be reimbursed through your HCFSA. Plan Year Contributions Qualifying Expenses The Plan Year for the HCFSA is January 1 through December 31. (In certain cases, you may be able to submit HCFSA claims you incur after the end of the Plan Year. See HCFSA Extension for Eligible Claims below for details.) You can elect to contribute between $120 and $2,500 per Plan Year to your HCFSA. The $2,500 maximum contribution applies whether you are single or married and regardless of whether your spouse participates in his or her own HCFSA. Some examples of qualifying expenses under the HCFSA are: Out-of-pocket health care expenses, such as deductibles and copays that you are responsible for under your medical, dental and vision benefit plans; Charges in excess of your health plan s limits, such as amounts over reasonable and customary limits or amounts above annual or lifetime maximums; Charges not covered by your health plan, such as laser eye surgery, private hospital rooms or medical care for chronic conditions; and Other expenses that are considered tax deductible medical expenses by the IRS except insurance premiums and any other expenses specifically excluded from the HCFSA program. The following charges may be a qualifying expense if submitted with a prescription from a physician: Charges for over-the-counter medicines and drugs for medical care, such as allergy, cold and cough medications, aspirin, and pain relievers (but not including cosmetic or toiletry items or general health items such as vitamins and dietary supplements). Effective 1/1/ Flexible Spending Accounts

12 Anthem Blue Cross and Aetna Medical Plans, Vision Services Plan and MetLife Dental Plan Participants When Expenses are Incurred If you are enrolled in one of the Anthem Blue Cross or Aetna Medical Plan options, the Vision Services Plan, or the MetLife Dental Plan Participants, see HCFSA Claims for Anthem Blue Cross and Aetna Medical Plans, Vision Services Plan and MetLife Dental Plan Participants on pages 11 and 12 of this section regarding automatic claim roll-over. Qualifying expenses must be paid for services received while you are contributing to your HCFSA. Expenses you pay in advance or as prepayment are not eligible. However, for qualifying orthodontia expenses, you may file a HCFSA claim for all expenses for the two-year treatment plan as soon as the banding service has been performed. The full annual contribution amount you elect for your HCFSA can be used to reimburse qualifying expenses for services you receive while you are participating. If you change your contribution amount after a qualified life event change, your new per paycheck election amount (times the number of paychecks remaining in that Plan Year) will be available to reimburse qualifying expenses incurred during the Plan Year. You will not be reimbursed for any expenses you incur after your participation ends for example, if you terminate employment even if you still have money in your HCFSA. Example: John contributes to his account from January 1 to July, then stops contributing because of a life event change. He has medical expenses on April 1 and gets his deductible reimbursed to him from his HCFSA. He has more expenses in August, but cannot receive reimbursement this time because he is not contributing to his HCFSA in August. However, if your HCFSA coverage ends because your employment terminates, you may continue your participation by paying after-tax contributions for COBRA coverage. See the Overview section for details about COBRA. HCFSA Extension for Eligible Claims Eligible expenses must be incurred during the Plan Year (January 1 through December 31) and while you are participating (making contributions) in the HCFSA. Example: Mary participates in the HCFSA for the current Plan Year and continues contributing to her account through December 31. She has medical expenses on January 20 of the following year. Because she was an active HCFSA participant on December 31, she can take advantage of the extension provision and submit her January Effective 1/1/ Flexible Spending Accounts

13 HCFSA Extension for Eligible Claims (continued) 20 expenses for reimbursement from her prior year s HCFSA. Exclusions Expenses that do not qualify for reimbursement from the HCFSA are: Expenses reimbursed by any other policy or benefit plan; Expenses not considered tax deductible (unless specified as "Qualifying Expenses" above) such as cosmetic surgery; or expenses for long-term care services; Expenses incurred for services provided to your spouse equivalent or same-sex spouse or their children unless that person is eligible to be included as your dependent on your federal tax return; Expenses claimed as deductions or credits on a federal or state income tax return; Expenses incurred for services received while you are not making contributions to the HCFSA (except as may be permitted under the HCFSA Extension for Eligible Claims ); Expenses such as premiums for any group, governmental or individual health insurance or long term care insurance; and There may be additional exclusions not listed here. Please contact Anthem FSA at (888) for any questions. Claim Filing Period Qualified Reservist Distribution All HCFSA claims incurred in the current Plan Year, or during the HCFSA Extension for Eligible Claims for the current Plan Year, must be filed with the Claim Administrator no later than June 15 of the following year. See How Benefits are Paid for details about filing claims. If you are called to active duty in the military for 180 or more days or for an indefinite period of time, you may receive a distribution of all or a portion of the balance of your HCFSA account. Any such distribution must be made during the period that begins the date of the order or call up and ends on the last date that a reimbursement could otherwise be made for the Plan Year. Effective 1/1/ Flexible Spending Accounts

14 HOW BENEFITS ARE PAID DCFSA Claims To receive a reimbursement from your DCFSA, you need to file a claim. Claim forms are available from Human Resources/ Benefits or on the CGWeb. Complete the form and attach a statement or receipt for daycare service that includes all the following information: Amount of expenses and date expenses were incurred; Name of the family member for whom the service was provided; and Person or organization providing the service, including the daycare provider s taxpayer ID number or Social Security number. You will be reimbursed up to the balance in your account when the claim is submitted. If there is not enough money in your account to pay the full amount of your qualifying expenses, you will receive a partial reimbursement. The remainder of your claim will be paid as future DCFSA payroll contributions are credited to your account. HCFSA Claims for Anthem Blue Cross and Aetna EPO Medical Plans, Vision Services Plan, and MetLife Dental Plan Participants If you are enrolled in one of the Anthem Blue Cross medical plan options (PPO or PPO Plus, including the Medco prescription drug plan), the Aetna EPO plan (including the Medco prescription drug plan), or MetLife Dental plan or, the Vision Service Plan, any expenses that are not paid by these plans will be applied automatically as a claim to your HCFSA. Examples include your deductibles, copays and any other expenses that are not paid or only partly paid by the medical and prescription drug plans. This feature is called automatic claim roll-over and it means you do not need to file a separate claim to the HCFSA. The annual contribution amount you elect is available for reimbursement whenever you incur claims during the Plan Year. If your HCFSA account balance is less than the amount of your claim, you will receive a reimbursement check for the full amount of your qualifying expenses up to the annual contribution amount you elected for the Plan Year. Amounts over your current account balance will be deducted from your future HCFSA payroll contributions. Effective 1/1/ Flexible Spending Accounts

15 HCFSA Claims for Anthem Blue Cross and Aetna EPO Medical Plans, Vision Services Plan, and MetLife Dental Plan Participants (continued) HCFSA Claims for All Other Participants If you have coverage under more than one group medical plan (e.g., your plan and your spouse s plan), call Anthem Blue Cross at (888) or Aetna at (866) and tell the representative to flag your HCFSA file so that the automatic claim roll-over feature does not apply. In your case, you first should file any medical and drug claims under both your and your spouse s plans. This way you can collect all the benefits you are eligible for from both medical plans before you tap into your HCFSA. If any unpaid expenses still remain, follow the procedures below to file a claim to your HCFSA. To receive a reimbursement from your HCFSA, you need to file a claim. Claim forms are available from the Benefits Service Team or on the CGWeb. Complete the form and attach a statement from an independent third party with receipts for health care services that includes all the following information: Amount of expenses and date expenses were incurred; Type of service or product received and the person or organization providing the service or product; and Name of the family member for whom the service or product was provided. A statement from the Participant that the expense has not been reimbursed and is not reimbursable under any other health plan. If you are filing a HCFSA claim for expenses that are partially covered by your group health plan, attach the "explanation of benefits" (EOB) form you receive from your health plan administrator. The EOB shows the amount paid by the plan and the amount you must pay. The portion that you must pay may be eligible for reimbursement from your HCFSA. If your expenses are covered by more than one group health plan (for example, your plan and your spouse s plan), you need to file claims with both health plan administrators before submitting any remaining unpaid expenses to your HCFSA for reimbursement. Effective 1/1/ Flexible Spending Accounts

16 HCFSA Claims for all other Participants (continued) Where to Send Claims When to File Claims The annual contribution amount you elect is available for reimbursement whenever you incur claims during the Plan Year. If your HCFSA account balance is less than the amount of your claim, you will receive a reimbursement check for the full amount of your qualifying expenses up to the annual contribution amount you elected for the Plan Year. Amounts over your current account balance will be deducted from your future HCFSA payroll contributions. Send your completed claim form, and any required supporting documentation, to the Claim Administrator as follows: Anthem FSA (Conexis) 6191 North State Highway161, Suite 400 Irving, TX Phone: (888) You can file claims as soon as you incur qualifying expenses. You have until the last day of the Claim Filing Period to submit claims for the prior Plan Year. The Claim Filing Period ends June 15. The ERISA section has more information on when to file claims. When Claims are Determined If Your Claim is Denied Generally, claims will be determined within 30 days after receipt by the Claim Administrator. If the Claim Administrator determines that an extension is necessary due to matters beyond its control, the Claim Administrator will notify you (or your authorized representative) within the initial 30- day period of the need and reason for the extension and the date by which it expects to render its decision. The extension may not extend beyond 45 days from receipt of your initial claim. If the extension is necessary because information necessary to make a determination is missing, the notice of extension will describe the information needed. You (or your authorized representative) will have no less than 45 days from the date notice is received to provide the requested information. If a claim for benefits is denied, in whole or in part, the Claim Administrator will furnish you with a written notice stating: 1. the specific reason or reasons for the denial; 2. references to the pertinent sections of the Plan on which the denial is based; Effective 1/1/ Flexible Spending Accounts

17 If Your Claim is Denied (continued) 3. what additional material or information you must provide so the Claim Administrator will reconsider the claim, and why the additional information is necessary; 4. the Plan s claim review procedures; 5. a statement of your right to bring a civil action under section 502(a) of ERISA following an adverse determination on review; and 6. if an internal rule, guideline, protocol, or other similar criterion was relied upon in making the determination, either the specific rule, guideline, protocol, or other similar criterion that was relied upon; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination and that a copy of such rule, guideline, protocol, or other criterion will be provided free of charge to the claimant upon request. How to Request a Review of a Denied Claim If a claim is wholly or partially denied, you may ask to have the claim reviewed. To have the claim reviewed, you or someone authorized to represent you must make a written request for review to the Claim Administrator within 180 days after receiving notice of denial. Arrangements will then be made to have the claim reviewed, fairly and fully, by a person who took no part in the consideration that resulted in the denial. Additional documents may be requested from you as necessary during the review. You or your representative may review documents pertinent to the claim and submit issues and comments in writing. You will receive a written decision within 60 days after receipt of a request for review. If it is determined that benefits or additional benefits are due, payment will be made promptly. Effective 1/1/ Flexible Spending Accounts

18 How to Request a Review of a Denied Claim (continued) If a claim is denied (in whole or in part) on appeal, the notification will set forth: 1. the specific reason or reasons for the denial; 2. reference to the specific Plan provisions on which the determination is based; 3. a statement about your right to receive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claim for benefits; 4. any voluntary appeal procedures including a statement about your right to receive upon request, sufficient information so as to make an informed decision about whether to submit a claim to the voluntary level of appeal, if any, and a statement that a decision to submit a claim to voluntary appeal will not affect your right to other benefits under the Plan; 5. a statement of your right to bring a civil action under section 502(a) of ERISA; and 6. if an internal rule, guideline, protocol, or other similar criterion was relied upon in making the determination, either the specific rule, guideline, protocol, or other similar criterion that was relied upon; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination and that a copy of such rule, guideline, protocol, or other criterion will be provided free of charge to the claimant upon request. Effective 1/1/ Flexible Spending Accounts

19 ERISA Your rights as a participant in the Plan are protected by the Employee Retirement Income Security Act of 1974, as amended (ERISA). See the General Information section for details about your rights and the rights of the Claim Administrator, The Capital Group Companies, Inc. and the Plan under the law. No action at Law or in Equity may be brought to recover under the Plan until the appeal rights herein provided have been exercised and the plan benefits in such appeal have been denied in whole or in part. No action at Law or in Equity may be brought in court on a claim for benefits under the Plan after 365 days following the decision on appeal (or 365 days following the expiration of the time to take an appeal if no appeal is taken). Missing Persons Current Address The benefit payable to you or a beneficiary will be forfeited if the Plan Administrator is unable to locate you after a reasonable period of time. However, if you or a beneficiary subsequently files a claim for the benefit, upon verification of the claim, the amount forfeited will be reinstated and paid without interest to you, unless it has been escheated to a state government. You (and any beneficiary entitled to benefits under the Plan) must keep the Plan Administrator informed of your current address. Notices delivered by first class mail to the address provided will be deemed delivered to you or any beneficiary. Effective 1/1/ Flexible Spending Accounts