1. 1 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® Dependent Care FSA Flexible Spending Account Presenter Name Date

2. 2 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® What is a Dependent Care FSA? Pre-tax account that pays for eligible dependent care expenses while you work:  Preschool or before/after school programs  Summer day camp  Elder day care Smart, simple way to save money while taking care of loved ones so you can work

3. 3 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® Why You Need It Save an average of 30% on the dependent care you need Reduce your overall tax burden since funds are withdrawn from your paycheck before taxes are deducted Take advantage of several convenient, no-hassle payment and reimbursement options

4. 4 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® How It Works ① Determine how much to contribute  Estimate how much you’ll need  Elect how much to contribute ② Funds are taken from your paycheck before taxes ③ Start saving up to hundreds of dollars in one year  Savings result from lower overall taxes

5. 5 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® How You Use It Pay My Provider  Directly pay your provider instantly, directly, and online Pay Me Back  Get reimbursed quickly for payments you make

6. 6 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® Who Qualifies? Qualifying dependents include: Dependent child * under the age of 13 who lives with you for more than half of the year; or A spouse or other tax dependent who resides in the house a minimum of eight hours a day and requires assistance with day-to-day living. *In the case of divorce, IRS guidelines state that a child is a qualified dependent of the "custodial parent."

7. 7 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® How You Manage It Use WageWorks EZ Receipts ® File a claim and get reimbursed quickly View transactions and benefit account balances using a single login Skip the receipt and have your provider sign receipts using your mobile device Receive confirmation emails when claims are received, processed, or paid Receive text messages when card verification is required, a transaction is denied, or a claim has been processed Or online at WageWorks.com

8. 8 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® How Much You Can Contribute Maximum of $5,000  IRS sets the contributions guidelines Changes to your election amount can be made only if there is a:  Change in legal marital status  Change in number of dependents due to birth, adoption, or death  Change in employment status  Change in cost or coverage charges

9. 9 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® Eligible Expenses Use your Dependent Care FSA to pay for: Before/after school care Au pair services Extended day programs Preschool/nursery school Summer day camp Elder day care Ineligible expenses include: Overnight camps Kindergarten or higher-grade tuition Non-work-related day care Long-term elder care services See www.wageworks.com/mydcfsa for more information on eligible expenses

10. 10 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® Why Enroll? Tax savings Wide range of covered expenses Easy access Flexible options

11. 11 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® How You Get It Enroll online or by phone: Follow [Employer Name’s] instructions Visit [Insert employer’s benefits url] Or call [Insert employer enrollment phone #]

12. 12 © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. ® © 2014 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc. © 2014-2015 WageWorks, Inc. All rights reserved. This document contains proprietary and/or confidential work product that belongs to WageWorks, Inc. and may not be used, reproduced, modified, displayed or distributed without the prior written consent of WageWorks, Inc.