Agenda 11/25/2008 - Laserfiche WebLink

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Medical Care Flexible Spending Account You can use the Medical Care Flexible Spending Account to reimburse you and your eligible dependents' health-related expenses that are: · Not covered under a health, dental, or vision care plan; · Eligible for, but not used as a tax deduction; and · Incurred during the plan year in which you participate in the Medical Care Flexible Spending Account. Eligible Dependents · A subscriber's lawful, not common law, spouse; · Any unmarried child (including stepchild, legally adopted child as well as natural child) of the subscriber, who is under age 19, who is chiefly dependent upon the subscriber for support. A dependent can also include a child for whom the subscriber is a court-appointed legal guardian, or if claimed as a dependent on the subscriber's taxes and IRS documentation is supplied to the Plan. Foster children are not eligible. · Any unmarried child who is between age 19 and the limiting student age of 24, unless otherwise specified, provided the child is a full-time student in an accredited educational institution. · Dependents who are incapable of self-sustaining support because of mental or physical disability. · Coverage mandated by court order issued for subscriber's eligible dependents. Eligible Expenses The Internal Revenue Service allows the Medical Care Flexible Spending Account to reimburse tax- deductible expenses that are not reimbursed or paid by an insurance plan. QualifYing health care expenses are those expenses incurred by you, your spouse or eligible dependents for '"medical care". This means an item for which you could have claimed a medical care expense deduction on an itemized federal income tax return. Medical care expenses include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting any part of function of the body. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. Also, expenses that are merely beneficial to one's general health are not expenses for medical care. Such expenses include (but are not limited to): Chiropractic Exams and Treatment Contact Lenses (including maintenance supplies) Glasses/Contacts Oxygen Tanks Prescription Birth Control Pills Insulin Smoking cessation programs and stop smoking items Expenses in excess of the annual or lifetime limits under your medical and dental coverage Co-payments and Deductibles Orthodontics Ambulance Fee Hearing Aids and Batteries Laser Vision or Eye Correction Surgery P~ycllOtherapy Expenses not Covered Certain expenses are not eligible for reimbursement from your Medical Care Flexible Spending Account, including: 6