APC Flexible Spending Accounts
health care account
calculate your contributions . | . eligible and ineligible expenses

Flexible Spending Accounts are voluntary programs that allow you to use before-tax dollars to reimburse yourself for eligible out-of-pocket expenses. Two separate accounts are available:

• Health Care Account
• Dependent Care Account

You may elect to participate in one, both, or neither of these accounts.

Eligibility Period
If you are a new associate, have just become eligible for benefits or have experienced a work / life event, you may participate in either Flexible Spending Account on the first of the next month. However, enrollment deadlines apply. You are required to re-enroll in the Flexible Spending Accounts during the annual enrollment period in order to be enrolled in the program in the upcoming year. Eligible expenses incurred on or after the effective date through December 31 of the current year are eligible for reimbursement under this plan. All other participating associates may submit expenses incurred from January 1 through December 31 of the current year.

Health Care Account
The Health Care Account lets you use before-tax dollars to reimburse yourself for certain health care expenses. When you put money in this account, you don't pay federal income or FICA taxes on that money (or state taxes either in most cases). Instead, the money you would have paid in taxes goes straight to you. You can choose whether or not to participate in this account.

Who Can Be Covered Under the Health Care Account
You can cover eligible health care expenses for:

• Yourself
• Your legally married spouse
• Your or your legally married spouse’s unmarried children defined as:
  • Biological child(ren)
  • Legally adopted child(ren) or child(ren) placed with you for adoption
  • Child(ren) for whom you or your legally married spouse have documentation of legal guardianship
  • Your handicapped children of any age, if they become unable to earn a living before they reach age 19 (or become age 25 if they are full-time students).
  • Your non-custodial child(ren), as required by any Qualified Medical Child Support Order
  • Your dependent parents
  • Other dependents recognized by the IRS.
• Unmarried children can be covered until:
  • Unmarried children can be covered until:
  • The end of the year in which they attain age 19; or
  • The end of the month in which they attain age 25 if they are enrolled as a full-time student; or
  • The end of the month in which they are no longer enrolled as full-time students.

Importantly, health cae expenses are eligible only if the person receiving such care receives more than half of their support from you during the plan year.

You don't have to be enrolled in the Health Alliance medical or dental plans to use this account. You can use the account to pay with pre-tax dollars eligible out-of-pocket expenses incurred, but not paid, under another employer's insurance plan.