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Flexible Spending Accounts
Flexible Spending Accounts

The Superior Court offers two (2) flexible spending account plans that allow employees to pay for dependent care, un-reimbursed medical expenses and certain insurance premiums on a pre-tax basis through payroll deduction.  An employee may choose one or both plans to participate in; however, enrollment in this program must be completed within 30 days of the initial hire date or during the annual open enrollment period. Any elections (choices) made during the open enrollment period will be in effect for the entire plan (calendar) year and cannot be changed without a qualifying change in family status, or until the next open enrollment. In addition, all open enrollment changes are effective the first day of the next calendar year.  Employees who wish to remain in this program year after year must re-enroll each year they wish to participate in flexible spending accounts and may make adjustments to their contributions at that time.

 

Health Care Spending Accounts

This plan helps participants pay the out-of-pocket costs associated with their medical, dental and vision plans that were not covered expenses under the Health Benefit plan, such as co-pays and/or deductibles as well as many other IRS qualifying expenses. This includes expenses for yourself and any person(s) you claim as a dependent on your Federal income tax return, regardless if they are covered under your Court medical plan. 

 

Participants may elect an amount to be deducted on a pre-tax basis from their annual pay to go into this spending account broken up on a bi-weekly basis. After submitting receipts along with a reimbursement claim form for qualified expenses, participants are directly reimbursed from this account. 

 

Here is a summary of the key benefits of a Health Care Spending Account, including a listing of eligible reimbursable expenses.

 

Maximum Annual Contribution Amount

$2,500

Eligible Covered Dependent

Any dependent you can claim on your tax return

Eligible Expense Time Period

January 1 (or hire date, if later) to December 31 of same year

Claims Filing Deadline

March 31 of subsequent year

IRS Rules

Any funds left in your account after the end of the eligible expense time period are forfeited

 

 

Dependent Care Spending Account

This plan helps make dependent care expenses more affordable. This includes expenses for dependent children under the age of 13 whom you claim as a dependent on your Federal income tax return, or other family members, such as disabled children or elderly parents, who are unable to care for themselves, require full-time care, and whom you claim as dependents on your income tax return.

 

Participants may elect an amount to be deducted on a pre-tax basis from their annual pay to go into this spending account broken up on a bi-weekly basis. After submitting receipts along with a reimbursement claim form for qualified dependent care expenses, participants are directly reimbursed from this account. 

 

Here is a summary of the key benefits of a Dependent Care Spending Account, including eligible reimbursable expenses.

 

Maximum Annual Contribution Amount

$5,000

Eligible Covered Dependent

Any dependent you can claim on your tax return

Eligible Expense Time Period

January 1 (or hire date, if later) to December 31 of same year

Claims Filing Deadline

March 31 of subsequent year

Eligible Covered Dependent

Dependent children under age 13 whom you claim as a dependent on your Federal income tax return. Other family members, such as disabled children or elderly parents, who are unable to take care of themselves, require full-time care, and whom you claim as dependents on your income tax return, are also eligible.

IRS Rules

Any funds left in your account after the end of the eligible expense time period are forfeited

 

 

Please visit the links below for important information regarding your flexible spending accounts:

FSA - Summary Plan Description

            FSA – Medical Plan Documents        

FSA – Dependent Care Plan Documents

FSA - Reimbursement Form

FSA - Direct Deposit Form

FSA - Enrollment Form

Sample Expenses Eligible for Reimbursement

            IRS Guidelines (coming soon)

 

 

FSA HealthComp

P.O. Box 45018

Fresno, CA 93718-5018

1-800-442-7247

 

 

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