Maricopa Community Colleges Flexible Spending Accounts - 2018 Open Enrollment is October 30–November 17

What is a FSA (Flexible Spending) Account There are two types of FSAs: Must be Fulltime Active employee working 30 hours per week (OYO/OSO ineligible for healthcare FSA) Healthcare account Dependent Care Account Elect up to $2,550 annually Let’s you pay for eligible expenses with pre-tax dollars MCCCD deposits entire election by 1/1/2018 (healthcare account only) You contribute to an FSA with pre-tax money from your paycheck Plan Year 1/1/2018 – 12/31/2018 You do not pay Federal & State income or Social Security taxes on this money Mail claim forms and attachments to: Meritain Health P.O. Box 27847 Minneapolis, MN 55427-0847 Or fax to: 1.763.852.5004 You could save up to 25% or more in what you pay for taxes. Healthcare FSA:

IRS Publication 969 for full list of eligible expenses: The IRS also allows some over-the- counter (OTC) items that contain a medication or drug, like Prilosec®, or Claritin® will require a prescription from your doctor Ineligible Expense: Elective cosmetic surgery Insurance premiums Any items paid by your health plan All IRS Section 213(d) expenses Medical Dental Vision Rx Not covered by health plan Allowed to use your healthcare FSA contribution for: Your spouse Your child to age 26 Your dependent who is permanently and totally disabled Dependents do not have to be enrolled in MCCCD plans IRS Publication 969 for full list of eligible expenses: https://www.irs.gov/publications/p969 Open Enrollment is October 30–November 17

Do I receive a new card each year? Your “Benny” Card Debit Card Who receives card? Do I receive a new card each year? Topic 3 Replacement or additional cards available, $5 per set of two. No. Your card is good through expiration date on card. All new FSA participants will receive this card (x2) Benefits of using “Benny card” Immediate payment from your account Increases your personal cash flow Pay known copays, patient responsibility Avoid estimated amounts due or paying for multiple dates of service. Title Do I have to keep receipts? Do I have to use debit card? IRS rules require you to keep receipts to substantiate claims No. You may submit your claims via fax, online or mail. Can I use “Benny Card” for 2017 expenses? No, expenses must be incurred in 2018 Open Enrollment is October 30–November 17

Substantiating your “Benny Card” transactions According to IRS guidelines, Meritain Health is required to verify that all purchases made with your “Benny Card” are eligible expenses IRS guidelines require that all services must be submitted to all applicable insurance and discount programs prior to being paid with the benefits debit card. Meritain Health administers your medical plan therefore the FSA team will research your completed medical claims list to attempt to substantiate a charge prior to requesting any supporting documentation from you.

Life Cycle of a “Benny Card” Transaction Timing of events Member swipes “Benny Card” Auto Substantiation of some charges Around day 75 letter #1 Around day 85 letter #2 Around day 95 letter #3 15 Days after letter #3. Card Suspended Meritain will attempt to substantiate a charge prior to requesting the supporting documentation from you. During this process, the team looks for medical claims matching The FSA team can only substantiate medical claims where the provider, date of service and patient responsibility match a claim on file. Using “Benny Card” to make payment for multiple dates of service may require you to help substantiate. dates of service provider name/locations dollar amounts matching debit card transaction Do not pay estimated patient responsibility with card. Please respond to letters to prevent suspension of your card. Mileage to and from care providers is eligible.

Dependent Care Account you pay eligible expenses tax-free Care must be for a dependent (under age 13) claimed on your taxes or adult child/spouse physically incapable of caring for him/herself Must be Fulltime Active employee working 30 hours per week Dependent care account enrollment is available to any benefit eligible employee including OYO/OSO. Day Care expenses must be for you and spouse to work, look for work or go to school full-time Elect up to $5,000 if married filing jointly or $2,500 if single or married filing separately Provider of care must report the income by providing employee name, address and Tax ID or Social Security number Election taken from your pay pre- tax Licensed day care provider In-home provider as long as the provider is not your child under age 19, or someone you claim as a tax dependent MCCCD deposits deduction each pay period (not pre-funded ) Summer camps (not overnight) Mail claim forms and attachments to: Meritain Health P.O. Box 27847 Minneapolis, MN 55427-0847 Or fax to: 1.763.852.5004 Tuition through preschool Before and after school care (under age 13) Open Enrollment is October 30–November 17

Healthcare FSA Account Dependent Care Account Plan Year 1/1/2018 – 12/31/2018 Healthcare FSA Account Dependent Care Account Who is Eligible Fulltime Active employee working 30 hours per week (OYO/OSO ineligible for healthcare FSA) FSA/DCAP enrollment is available to any benefit eligible employee Maximum Contribution $2,550 $2,500 if single, $5,000 married filing joint taxes. Per Pay deduction Annual election divided by number of paychecks (19 or 26) Is my account pre-funded on January 1, 2018? Yes, your total annual election No, funds are available up to the amount deposited at the time you request reimbursement. MCCCD does not pre-fund total election How do I access funds? Benny Card or paper claim. Checks mailed on Fridays or Direct Deposit Paper Claims, checks mailed on Fridays or Direct Deposit Can I deduct expenses from my taxes that I pay with my FSA monies? No Do monies roll-over each year? Do I need to keep all receipts? Yes "use-it-or-lose-it“, how to prevent? MCCCD offers IRS permitted grace period Healthcare and dependent care FSA claims can be submitted up until 4/15/19. Grace period extension offered by the IRS, allows an additional 2 ½ months (3/15/19) to incur expenses toward your healthcare FSA after the plan year has ended. Grace period extension offered by the IRS requires you to incur dependent care claims up until the end of the plan year (12/31/18). But can submit claim up to 4/15/19.

Where can I get more information? In your 2018 FSA Member Kit https://hr.maricopa.edu/benefits/ coverage/flexible-spending-accounts Information Enrollment Form Claim Form Direct Deposit Form and more. Mail completed enrollment form to: Meritain Health, P.O. Box 27847, Minneapolis, MN 55427-0847 Or Fax to: 763.852.5004

Have more questions? Meritain Health is here to help. Call the FSA team at 1.800.566.9305, option 5.

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