Flexible Benefits Administration Services for

1. Flexible Benefits Administration Services for

2. What is a Flexible Spending Account • Flexible Spending Accounts save you money • Lowers your taxable income • Increases your spendable income • Use FSA money for health care and dependent day care expenses

3. How Much Could You Save?

4. How Flexible Spending Accounts Work • Set aside a certain amount of your paycheck before taxes are deducted. • Money is used for eligible health care and dependent day care expenses. • You choose how much to contribute to the account.

5. Flexible Spending Account Limits Health Care FSA Maximum Annual Contributions: $2999.98 Eligible Expenses: Deductibles, co-pays and other expense not covered by insurance Prescription drugs and medical supplies Dental, orthodontics Vision, eye glasses, contacts, eye surgery Over the counter items* *Effective 1/1/11, the list of eligible OTC items is changing per the Patient Protection and Affordable Care Act of 2010.

6. Flexible Spending Account Limits Dependent Day Care FSA Maximum Annual Contributions: $4999.90 married/joint return $2,500 married/separate return Eligible Expenses: Child care, non-residential summer camps, and elder care that you find necessary to work Eligible Dependents: A child under age 13 that you claim as a dependent. A spouse or other dependent who is physically or mentally incapable of caring for self.

7. Know your plan’s details • FSA elections only made at annual enrollment, when you join the company, or have a “qualifying event” • Use-it-or-lose-it Rule • Reimbursement options: • Debit Card • Online Claim Submission • Hard-copy claims mailed or faxed

8. Keep your Receipts • SHDR may asks for receipts based on IRS guidelines (especially for dental services) • Welcome packet will include an envelope to store your receipts • Use of debit card at certain IIAS merchants may prevent receipt request

9. Simple Access to your FSA Account • Toll-free call center – 1-800-930-2441 8am – 6pm ET • Access account balance 24/7 1- 800-413-6706 • Interactive website – www.shdr.com/flex • Enter claim online • Access forms, eligible expense list, account balances and plan specifics • IIAS Merchant Listing