Your FSA Benefits

Participating in FSAs

Eligibility

Enrolling

During Open Enrollment

Cost

When Participation Begins

Changing Your Elections

When Participation Ends

Coverage During a Leave

Participation in FSAs while on Short-Term Disability

Participation in FSAs While on Unpaid Leave of Absence (including FMLA), Long-Term Disability or Military Leave of Absence

Workers’ Compensation and FSAs

How FSAs Work

Your Options

Saving Money on Income Taxes

IRS Rules

Health Care FSA

What Is Covered

What Is Not Covered

Health Care FSA or Income Tax Deduction

Dependent Care FSA

What Is Covered

What Is Not Covered

Dependent Care FSA or Federal Tax Credit

Receiving Your Benefits

Filing a Claim

Health Care FSA Claims

Dependent Care FSA Claims

If Your Health Care FSA Claim Is Denied

Health Care FSA Claims and Appeals Procedures

Notification of Denial

Appealing Denied Claims

Review of Appeal

Notification of Appeal Denial

How and When Benefits Are Paid

Administrative Information

Your ERISA Rights

Receive Information About Your Plan and Benefits

Continue Group Health Plan Coverage

Prudent Actions by Plan Fiduciaries

Enforce Your Rights

Assistance With Your Questions

Discretionary Authority

Service of Legal Process

Plan Amendment and Termination

Collective Bargaining

Privacy Information

Continuing Participation Under COBRA

Eligibility

Enrolling

Cost of Coverage

When Coverage Begins

When Coverage Ends

Other Plan Information

Glossary

A Final Note

While this Summary Plan Description summarizes the major provisions of this plan, it does not provide you with every plan detail. The plan documents, which govern this plan, provide full details. If there are any discrepancies between this Summary Plan Description and the legal plan documents, the legal plan documents control.