▪ Flexible Spending Account (FSA

F L E X I B L E S P E N D I N G

A C C O U N T ( F S A )

Starkweather & Shepley offers its employees the option to enroll in a Flexible Spending Account (FSA). You may enroll in a Medical FSA** or Dependent Care FSA**. This is how an FSA works: • You set aside money for your FSA from your paycheck before taxes are taken out. • Then use your pre-tax FSA funds throughout the plan year to pay for eligible health care or dependent care expenses. • Any money not used by the end of the plan term is forfeited.

Refer to your FSA documentation for more details.

HEALTH FSA ELIGIBLE EXPENSES DEPENDENT CARE FSA ELIGIBLE EXPENSES

• Medical expenses: co-pays, co-insurance, and deductibles • Dental expenses: exams, cleanings, Xrays, and braces • Vision expenses: exams, contact lenses and supplies, eyeglasses, and laser eye surgery • Professional services: physical therapy, chiropractor, and acupuncture • Prescription drugs and insulin • Care for your child who is under age 13 • Before and after-school care • Baby sitting and nanny expenses • Day care, nursery school, and preschool • Summer day camp • Care for a relative who is physically or mentally incapable of self-care and lives in your home

** MEDICAL FSA PLAN is only open to those employees who do not participate in our Blue Solutions Medical Plan. Individuals who are considered highly compensated by the IRS are not permitted to participate in our DEPENDANT CARE FSA PLAN.

Refer to your FSA documentation for more information.