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Administrative Manual - 205 Benefits

205.07 Health Care and Dependent Care Spending Accounts

1. POLICY

   JSA/JLab offers a flexible benefit plan that allows employees to put aside pre-tax dollars to pay for qualifying out-of-pocket medical expenses and dependent care expenses.

2. ELIGIBILITY

   Regular and term employees who are normally scheduled to work at least twenty (20) hours a week are eligible to participate as of the date of hire or date of transition to an eligible employment status. Enrollment or date of entry is the first day of the month following the date of eligibility.

3. PLAN PROVISIONS
   1. The employee elects a specific amount of annual base salary to be withheld each pay period and deposited into a health care and/or dependent care spending account. The maximum annual contribution is determined by the IRS Code.
   2. Contributions to a health care spending account can be used to cover medical expenses not covered by health insurance, such as co-payments, deductibles, eye glasses, dental work, orthodontics, prescription co-payments, etc., or for other medical expenses as described by IRS regulations. Contributions to a dependent care spending account can be used to pay for day care for dependent children or for a disabled spouse or parent.
   3. Reimbursements for eligible expenses are made upon submission of appropriate documents.
   4. Any balance in one of the spending accounts that is not used to reimburse the participants expenses within a plan year is forfeited.
   5. Changes to the salary reduction amount may be made once each year during the plan's open enrollment period or for new employees upon hire, unless there is a change to the employee's family status (i.e. marriage, divorce, birth or adoption of a child, death of a spouse or child, or start or end of employment of spouse).
4. TERMINATION

   Upon termination of employment, or transition to an ineligible status the employee will no longer be able to contribute to a health care or dependent spending account. Requests for eligible expense reimbursement may continue to be made throughout the balance of the plan year until the account balance is depleted. Former participants may not be refunded the balance of their accounts for reasons other than eligible expenses.

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