A Flexible Spending Account is an account that allows you to reimburse yourself with pretax dollars for eligible out-of-pocket healthcare costs and/or the daycare costs associated with caring for a qualified dependent. It is administered through HealthEquity and is available for all employees who work more than 30 hours per week. You may contact HealthEquity at 877-924-3967 or at http://www.healthequity.com.

DEPENDENT FLEX PLAN

You can designate up to $5,000 a year on a pre-tax basis; $2,500 if filing separate tax returns. You can then use
the funds to pay dependent care expenses (IRS reportable). Funds you contribute to this type of FSA must be
spent during the calendar year or forfeited (use-it-or-lose-it).

MEDICAL FLEX PLAN (FULL)

For those not participating in the HSA

You can designate up to $3,300 a year on a pre-tax basis. The Full Medical FSA has a carryover provision –
up to $660 of unused 2024 funds can be carried over into the 2025 plan year. You can use the funds to pay
qualified out-of-pocket expenses such as:

• Medical expenses
• Dental expenses
• Vision expenses
• Some over-the-counter (OTC) prescribed by your physician

MEDICAL FLEX PLAN (LIMITED) – HSA COMPATIBLE

For those participating in the HSA

Available to those enrolled in the HDHP with HSA in the Health Savings Account. You can designate
up to $3,300 a year on a pre-tax basis. You can only use the funds to pay qualified out-of-pocket expenses
for dental and vision expenses until you have met your deductible. The Limited Medical FSA has a carryover
provision – up to $660 of unused 2024 funds can be carried over into the 2025 plan year.

Once your deductible has been met, qualified out-of-pocket medical/Rx expenses could be reimbursed as well
through available funds.