General Questions

Q. How much can I set aside in the UCC Flexible Benefit Plan?

A. The maximum that can be deferred to the FSA for the 2025 calendar year is $3,300 for medical expenses and $5,000 for dependent care.

Q. Why is it important for an employee to carefully select the amount of deferral to the FSA?

A. First, an accurate estimate of expenses assures maximum savings, so estimating too little does not take full advantage of the FSA. Second, the Federal "use it or lose it" rule requires that any amount over $610 remaining in the medical reimbursement account after December 31, 2024 will be forfeited. The FSA “use it or lose it” amount for 2025 is $660. There is a 2.5-month grace period for dependent care expenses.

Q. Do pre-tax deferrals that are deducted from salary and contributed to the FSA Plan affect the salary basis on which the employer calculates the amount contributed to the Annuity Plan?

A. Pre-tax contributions to the FSA do not affect the salary basis that the employer uses to calculate the contribution made to the Annuity Plan; they do not lower the contributions payable to the member's Annuity Plan account. The salary basis reported to the Pension Boards is the amount before FSA contributions are deducted. When filing taxes, the pre-tax FSA contributions should not be included in the gross salary reported on the W-2, which reduces the federal income tax and the FICA tax that are due.

Q. Is the cost of over-the-counter (OTC) medications covered by the FSA Plan?

A. As a result of the CARES Act, many OTC medications are now covered by the FSA Plan. To check more specifics about what may or may not be covered, you can review here.

Q. Can new employees join during the year?

A. Yes. However, the new employee must enroll and make a salary election before the medical or dependent care expenses can be covered by the FSA.

Q. What if an employee leaves employment after being reimbursed their full FSA amount but before a similar amount is withheld from salary?

A. While this will cause a loss to the Plan there will be some employees who do not use all of their deferrals, thus helping balance the Plan.

Q. Will the employer incur any administrative fees once the employees are enrolled in the FSA Plan?

A. Employers will be billed a $12 monthly administrative fee for FSA Plan employees who are not participants in the UCC Health Plan. There is no administrative fee for employees who participate in the UCC Health Plan.

Q. May an administrative fee be withheld from the employee's pre-tax salary?

A. No, only contributions to the employee's FSA can be deferred from pre-tax salary.

Claims Questions

Q. When is the deadline to submit claims for expenses incurred by December 31?

A. The last day to submit claims is March 31 of the following year.

Q. How do I submit a claim?

A. To file a claim online: Log in to your account here to submit your claim electronically. To File claim via fax or mail: Claim details may be entered online, and a completed form may be printed or faxed with documentation. Fax: 877-353-9236, US Mail: CLAIMS ADMINISTRATOR, P.O. Box 14053, Lexington, KY, 40512.

Q. What if my expense is greater than the amount in my FSA?

A. It’s always a good idea to check the balance first to see how much money is in your FSA. You can split the balance between two payment methods. Tell the person at checkout how much to apply to the FSA debit card, then provide another form of payment for the remaining amount.

Q. What kind of documents do I need to upload as receipts?

A. Not all receipts can be used. You can’t use credit or debit card receipts, canceled checks or medical statements. Here is what the Internal Revenue Code (IRC) allows:

• Copy of Explanation of Benefits (EOB) or Plan Activity Statement
• Copy of detailed receipts from the provider with the:
  • Provider Name
  • Service Date(s)
  • Patient Name and Relationship to Account Holder
  • Type of Service
  • Patient Responsibility
  • Provider Signature is not required, but can replace need for other proof of service

Debit Card Questions

Q. What should I do if I lose my Health Equity FSA debit card?

A. Contact Health Equity Customer Service at 1.877.924-3967 to report a lost card.

Q. How can I order a replacement card, or an additional card for my family member?

A. Login at https://participant.wageworks.com and click Manage Cards, then Request Replacement Card or Add Dependent. You can also call 1.877.924-3967 for assistance.

Q. Why do I need to keep my debit card receipts?

A. You may be asked to provide a receipt to confirm your purchase was eligible. (See also Internal Revenue Requirements section for question about debit card receipts.)

Q. Will I receive a new debit card next year?

A. Please keep your new card for future use.

Internal Revenue Requirements

Q. Are there special governmental rules for the FSA?

A. Yes. Because of the special tax treatment of the FSA, the Internal Revenue Service has a series of rules that must be followed. We have arranged with an FSA administrative firm to assist in meeting these requirements and keeping the FSA operating within those rules.

• To qualify for reimbursement, expenses cannot be eligible for coverage through the UCC Medical and Dental Benefits Plan or other insurance.
• Before the start of each year or before the employee's salary is earned, the employee must file a written direction electing the amount of salary to be deferred for medical and/or dependent care expenses.
• FSA funding must come from an employee's salary deduction; it cannot be funded by employer contributions.
• Once an employee has made the election, the amounts cannot be changed unless there is a major change in the member's life. These include marriage, divorce, birth or death of a child, or change in spouse's employment status. Proof of status change must be provided.
• Deferrals placed in the FSA for medical expenses cannot be used to reimburse dependent care expenses and vice versa.
• Salary deferred to the FSA may only be used for expenses incurred during the year. Federal law requires that unused amounts (over $660 for medical, all for dependent care expenses) after December 31 be forfeited.

Q.  Why do I need to send documentation of my expenses?

A. The Internal Revenue Code (IRC) requires that you use your FSA only for eligible expenses. You may need to provide documents to prove that your medical claim is an eligible expense before you are paid back from your FSA. You can upload these receipts to your member website when you submit a claim, or when you get a request for documents.

Q. Why did I get a request for debit card receipts?

A. The IRC requires that all transactions be verified. Usually, when you use your debit card to pay a medical expense, verification occurs automatically. But sometimes there’s not enough information available through the electronic transaction to prove that the expense is eligible under your plan. That’s when you receive a letter requesting additional information about your health expense purchase.  You just need to respond by attaching a proper receipt or document to the claim. And it’s best to do it quickly, as you will receive a follow-up letter if you don’t respond. Your debit card may be deactivated until the information is received, as all FSA plans require that expenses are verified to make sure they comply with the IRC. (See also Debit Card Questions section.)

Q. What if I need more information?

A. Please contact Member Services toll-free at 1.800.642.6543 or by e-mail at This email address is being protected from spambots. You need JavaScript enabled to view it..