b'Healthcare ElectionsFLEXIBLE SPENDING ACCOUNTS (FSA)YouhavetheopportunitytoparticipateintheHealthCare,LimitedPurpose,and/orDependent CareSpendingAccounts,enablingyoutopayforeligibleexpenseswithtax-freedollars.FlexibleSpendingDependent Care Accounts (FSA) AccountAn FSA is a pre-tax benefit account used to pay for eligibleThe Dependent Care FSA lets you use pre-tax dollars toward medical, dental, and vision care expenses that arent cov- qualified dependent care. The annual maximum amount you ered by your insurance plan. Its a smart, simple way to savemay contribute to the Dependent Care FSA per calendar year money while keeping you and your family healthy and pro- is $5,000 or $2,500 if married and filing separate tax returns.tected.The IRS defines an eligible dependent as:The money comes out of your paycheck over the course of A child under the age of 13the year. The amount you contribute to the FSA is not sub-A dependent over the age of 13 who is incapable of self-care,ject to Social Security (FICA), federal, state, or local incomeclaimed as a dependent on your income tax returntaxes, effectively adjusting your annual taxable salary.Dependent Care Eligible Expenses Care for your child who is under age 13Health Care AccountBefore and after school care Babysitting and nanny expensesYoumaypayforcertainIRS-approvedmedical Daycare, nursery school, and preschoolcare expensesnotcoveredbyyourinsuranceplan, e.g.,copays,deductibles,andotherout-of-pocket Summer day Campexpenses with pre-tax dollars. Under this FSA, the maximum you may contributeLife Event Changeeach plan year is $2,750.Federal regulation prohibits you from changing your enroll-ment or the amount of your election during the plan year. You are only eligible to change your elections during the year if Use It or Lose It you have a status change. Only benefit changes consistent Consideryourexpensescarefullybeforeyoudecidehowwith the change in status are permitted.muchtocontributetoeachFSAaccount.CarnegiesFSA plan has a GRACE PERIOD that allows you an additional 2 1/2 monthsaftertheplanyear(untilMarch15th)toincurIf You Leave the Companyexpensesfromyourhealthcarespendingaccountonly,Your participation in the Flexible Spending Accounts will end whichcanbe appliedtoanyremainingbalanceintheon the date of your termination of employment. This means previousFSAplan year. Claims must be submitted on orthat you may submit for reimbursement any qualified ex-before the 90th day after the close of the Plan Year. After 90penses incurred on or before the date of your termination.days funds will forfeited.12'