b'Healthcare ElectionsFLEXIBLE SPENDING ACCOUNT (FSA)You have the opportunity to participate in a Health Care, Limited Purpose, and/or Dependent Care Spending Account enabling you to pay for eligible expenses with tax-free dollars.Healthcare Flexible SpendingAccount (FSA) Dependent Care AccountAn FSA is a pre-tax benefit account used to pay for eligibleThe Dependent Care FSA lets you use pre-tax dollars toward qualified med-ical, dental, and vision care expenses that arent covereddependent care. The annual maximum amount you may contribute by your insurance plan. Its a smart, simple way to saveto the Dependent Care FSA per calendar year is $5,000 or $2,500 if money while keeping you and your family healthy andmarried and filing separate tax returns.protected.The IRS Defines an Eligible Dependent as:The money comes out of your paycheck over the course A child under the age of 13of the year.TheamountyoucontributetotheFSAis A dependent over the age of 13 who is incapable of self-care, claimed not subjecttoSocialSecurity(FICA),federal,state,oras a dependent on your income tax returnlocal income taxes;effectively adjusting your annual taxable salary. Dependent Care Eligible ExpensesCare for your child who is under age 13Before and after school careHealthcare Account Babysitting and nanny expensesDaycare, nursery school, and preschoolSummer day campYou may pay for certain IRS approved medical care expenses not covered by your insurance plane.g., co-pays, deductibles, and other out-of-pocket expenses - with pre-tax dollars.Qualifying EventUnder this FSA, the maximum you may contribute each plan year is $2,750. Federal regulation prohibits you from changing your enrollment or the amount of your election during the plan year. You are only eligible tochange your elections during the year if you have a qualifying event.Only benefit changes consistent with the qualifying eventare permitted.Use It or Lose ItConsideryourexpensescarefullybeforeyoudecideIf You Leave the Companyhow muchtocontributetoeachFSAaccount. CarnegiesFSA plan has a GRACE PERIOD that allows you an additional 2 1/2monthsaftertheplanyear(untilYour participation in the Flexible Spending Accounts will end on March15th)toincur expenses from your healthcarethe date of your termination of employment. This means that you spending account only, that can be applied to any remainingmay submit for reimbursement any qualified expenses incurred on or balance in the previous FSA plan year. Claims must bebefore the date of your termination.submitted on or before the 90th day after the close of the Plan Year. After 90 days funds will be forfeited.10'