2025-2026 EAA Benefits Guide

MissionSquare-RC 2025 CONTRIBUTION LIMITS

Plan 457b

Normal Limit

“Age 50” Catch Up Limit

“Pre-Retirement” Catch Up Limit

$23,500 $7,000

$7,500 $1,000

$23,500

IRA

N/A

Retirement Health Savings (RHS) The Retirement Health Savings Account program is administered by MissionSquare. This program allows employees to rollover HRA funds for their use to off-set medical expenses after the employee has separated from employment from the EAA. Participation into this program is mandatory, and employees may not choose to opt out. Vesting for the RHS account is five years. Contributions The RHS is an employer sponsored plan. Employees may not contribute directly into this plan. At the end of each plan year and after the run-off period has passed for the medical HRA, funds over $2,500 are rolled over from the employees HRA into an RHS account. The run-off period for the 2025 calendar year is January 1st – March 31st, 2025. The run-off period gives employees an opportunity to submit outstanding claims from the previous 2025 year. These funds are not available to the employee until the vesting requirement is met and the employee separates from employment. Additionally, the EAA will make a onetime mandatory contribution of accrued sick leave at the employee’s separation of employment for employees meeting eligibility requirements as specified in the EAA’s personnel policies. HRA monies of employees who meet both the vesting requirement of 8 years of consecutive full-time service with the EAA and also meet normal service retirement eligibility as defined by the EAA's Texas County District Retirement Plan (service obtained through other entities does not count) would revert to the RHS Plan. All contributions made to the RHS account are not subject to social security, Medicare, or income taxes. Eligibility You are eligible to receive medical expenses benefits after separation from employment upon completing at least five years of consecutive full-time service. You will also become eligible for benefits if you become totally and permanently disabled. Total and permanent disability is as defined by TCDRS. Permissible Medical Benefit Payments Medical expenses eligible for reimbursement consist of all medical expenses eligible under Internal Revenue Code Section 213 other than direct long-term care expenses. Amounts paid from your account to reimburse qualifying medical expense for you, your spouse, and your dependents will be tax-free. Reimbursement Requests Once you are eligible for health care benefits, the EAA will notify MissionSquare of your eligibility. You must also complete the VantageCare RHS Plan Benefit Eligibility Form to provide MissionSquare your spouse and dependent information. Then you may begin requesting reimbursements. Reimbursements are submitted directly to Meritain Health MissionSquare’s third-party claims processor for RHS Plans.

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