BeneFLEX HR Resources & Benny Say: FSA Flexible Spending Account With Benny Card The more you know about Flexible Spending Accounts The more you save!

Section 125 Plan Benefit paid for by the Company HIPAA – Confidential/Private Help you save money We are here to help you get the most out of this benefit Completely voluntary benefit for you and your whole family You do not have to enroll in the company insurance to participate Your election can be used for expenses incurred by you, your spouse, and dependents. They also do not need to be on your insurance plan to participate.

What is a Flexible Spending Account? An FSA is a benefit program that enables pre-tax dollars to be used to pay for eligible out-of-pocket health care expenses like: Prescription co-payments and nondrug over-the-counter (OTC) items Mail order prescription invoices and online pharmacy “Amount Due” on medical and dental statements incurred in the plan year Doctor and emergency room co-payments Health plan deductibles and coinsurance Dental expenses Orthodontics Vision services and eyeglasses LASIK surgery

An Example: In this example, the employee participating in the FSA plan saves $100 a month - $1,200 a year pre-tax.

Use It or Lose It – THE FEAR IS GONE Good Elections Nondrug Over-the-Counter items 24/7 Account balance availability Online at www.beneflexhr.com IVR at (913) 789-4600

Worksheet Talk with your medical providers to help forecast your upcoming expenses.

Dependent Care FSA The maximum election is $5,000 per year per household Covers expenses for the following: Daycare Latchkey Summer/Sports Camp (No overnight) Adult Daycare

Medical FSA The maximum election is determined by your company Covers expenses for the following: Dr. visit and prescription copayments Vision Expenses Dental Expenses Nondrug Over-the-Counter items Contact your HR department to determine the medical election amount available to you.

FSA Medical Expenses

Over-the-Counter Eligible Expenses The recently enacted Patient Protection and Affordable Care Act of 2010 has changed the rules for the purchase of over-the-counter (OTC) products using your Flexible Spending Account (FSA) pre-tax funds. The IRS currently allows OTC drugs and nondrug items to be reimbursed using your FSA dollars.

Over-the-Counter Eligible Expenses As of January 1, 2011 FSA funds can no longer be used to purchase OTC medicine and drugs unless a medicine or drug is prescribed. A “prescription” means a written or electronic order for a medicine or drug that meets the legal requirements of a prescription in the state in which the medical expense is incurred and that is issued by an individual who is legally authorized to issue a prescription in that state.

Over-the-Counter Eligible Expenses The OTC items affected include items in the following categories Acid Controllers Allergy & Sinus Antibiotic products Anti-diarrheals Anti-gas Anti-itch & insect bite Antiparasitic treatments Baby rash ointments creams Cold sore remedies Cough, cold & flu Digestive aids Feminine anti-fungal/itch Hemorrhoidal pres Laxatives Motion sickness Pain relief Respiratory treatments Sleep aids & sedatives Stomach remedies

Over-the-Counter Eligible Items If you have a prescription for an OTC medicine or drug, you must pay out-of-pocket at point-of-sale and then submit a manual claim requesting reimbursement. You can continue to use your FSA funds to purchase OTC items that are not considered a medicine or drug (e.g. bandages, splints, contact lens solution, etc.) Please note that insulin remains an eligible expense with or without a prescription. Remember to consider these new OTC rules when estimating the dollar amount to put in your FSA for the next plan year.

Dual Use In addition to OTC drug or medication requiring a doctor’s prescription. Items under the “dual use” require a doctor’s letter. Once BeneFLEX receives the letter, it is placed on file for the remainder of the year.

FSA Reimbursement Method Manual Deadline Tuesday 3:00 p.m. CST Complete Claim Form – fax or mail along with a copy of receipts to BeneFLEX Checks issued on Thursday Direct Deposit Benny Card The Benny Card works at any MasterCard terminal coded as medical, i.e. Doctor’s office, dentist, vision, pharmacy

To download a direct deposit form, go to www. beneflexhr To download a direct deposit form, go to www.beneflexhr.com, click on Section 125 & HRA, Click Printable Forms

To download a claim form, go to www. beneflexhr To download a claim form, go to www.beneflexhr.com, hover over Section 125, HRA & HRA, Click Printable Forms

Claim Form – Employee Information Complete all employee information Check the box if you have a new address

Claim Form – Dependent Care Complete all requested information The claim form can be used as the receipt if the provider signs the form and provides his or her Social Security Number or Tax ID

Claim Submission Guidelines Dependent Care Dependent Care Reimbursement Canceled checks are ok. If you include a copy of the front & back, the dates of service & either the facility federal ID number or the social security number of the individual providing service. All receipts must show the following information: Who rendered the services (name and address) What type of service was rendered Date of original service, not a billing date Amount of charge Federal ID number (facility) or social security number (individual)

Claim Form – Flexible Medical Account Claim must include a requested amount. Claim must be itemized or group by item. If claiming a “dual use” item or an OTC drug, doctor’s prescription must be attached along with receipts.

Claim Submission Guidelines Acceptable Receipts GUIDELINES FOR SUBMISSION OF CLAIMS: The Internal Revenue Code provides the following guidelines: Medical Reimbursement The best receipt is an Explanation of Benefits from your insurance company. If other receipts are submitted, they must show the following information: Who rendered the service (name and address) What type of service was rendered Date service was provided, not a billing or due date Amount of charge Any insurance payment, if applicable Canceled checks and credit card slips are not allowable receipts.

Claim Submission Guidelines Over-the-Counter Over-the-Counter (OTC) drugs – Partial listing online at www.beneflexhr.com When and who sold the product (date, name & address) Type of OTC was purchased - *Must show product or brand name Amount of charge Any insurance payment, if applicable *If the receipt does not show the name of the product you can write the product name on the receipt.

Claim Submission Guidelines Over-the-Counter Drugs Over-the-Counter (OTC) drugs – Doctor’s prescription required When and who sold the product (date, name & address) Type of OTC was purchased - *Must show product or brand name Amount of charge *If the receipt does not show the name of the product you can write the product name on the receipt.

Claim Form – Signature According to the IRS guidelines, requested reimbursements cannot be claimed through any other plan, the claim form must be signed acknowledging the participant is aware and abiding by this IRS rule. If you use your Benny card, a manual claim is not required.

FSAs Are a Smart Move Benny Makes Them EASY to Use! Introducing The Benny Debit MasterCard Card for All Your Qualified FSA Expenses It is a MasterCard – when asked “Debit” or “Credit” always select “Credit”.

Getting started is easy! You’ll receive TWO Cards in the mail, along with important information on using the Cards. ACTIVATE and SIGN your Cards. Each eligible user signs his or her own name. Now you’re ready to pay for eligible expenses directly from your FSA. NOTE: THE PHYSICAL CARD IS GOOD FOR FIVE YEARS If a merchant or provider does not accept MasterCard, you can still submit a manual claim.

New Users – Watch for your Card There is a $10 fee for a third card or a replacement card.

How Does It Work? Simply Present Benny™. The Card gets SWIPED... At the time of payment for prescription or office visit… Simply Present Benny™. The Card gets SWIPED... And, payment is automatically deducted from your FSA account. Then, save your receipts in an envelope.

How does the card minimize paperwork? ALWAYS KEEP YOUR RECEIPTS Co-pay Match BeneFLEX has obtained your co-pay information and loaded it into the system Co-pay swipes are auto adjudicated in the system Learning Logic The card can learn eligible repeat swipes Orthodontic Payments Inventory Information Approval System (IIAS) Grocery Stores, Discount Stores Pharmacies

What is the IIAS? Have the cashier scan your entire purchase Swipe your Benny Card for the FSA eligible items Participating merchant systems will allow the cost of the FSA-eligible items to be deducted from your FSA balance The clerk will request another form of payment for non-eligible items. No receipts will be needed to verify Card purchases from participating stores.

The Card works at major participating merchants, including…

Benny Also Works For: Mail order or online pharmacy purchases Write the Benny™ ID number on the order form When the provider sends you a bill instead of charging at the time of service Simply write your Benny ™ ID number on your statement and send it back to the provider

Receipt Requests – always keep receipts

Receipt Requests – always keep receipts

Know your Account Balance Web Site – www.beneflexhr.com Interactive Voice Response (IVR) (913-789-4600) Office Hours (7:00 a.m. to 5:30 p.m. CST) (314-909-6979) or  (800-631-3539) 3rd Quarter Statement Reimbursement Checks

To access your account information, click on “Section 125, HRA & HSA” in the menu bar. Then click on “FSA & HRA Employee Account Information”.

If you are a new user, click “New User” on the right and follow the steps to setup your account.

Questions Please call BeneFLEX at (800) 631-3539 or (314) 909-6979