2026-2027 Benefits Guide

FLEX SPENDING ACCOUNTS (FSA) A Flexible Spending Account (FSA) is a tax advantaged benefit plan administered by Proficient Benefit Solutions that allows employees to set aside portions of their salary to pay for their family’s health and/or daycare expenses. The amount set aside is not subject to payroll taxes. Flexible spending accounts contributions are based on the plan year (October 1, 2026 to September 30, 2027) election. IMPORTANT : You are not eligible to contribute towards a Medical FSA or be enrolled in the employer FSA, if you or your spouse have a Health Savings Account (HSA). Medical FSA You can receive reimbursement from your Health Care FSA for eligible medical and dental expenses incurred by you or an eligible dependent using your pre-tax dollars. Claims will be processed through Proficient Benefits Solution. The maximum amount you may contribute to your Health Care FSA for plan year 2026-2027 is $3,300.00. Employees who enroll in the HDHP medical plan will receive FSA funds from the EAA and the amount The entire annual amount is prefunded at the beginning of the plan year for immediate use on eligible expenses for current employees. You must enroll as a new hire for the FSA or enroll for the FSA every year during open enrollment or after a qualifying life event. The IRS publishes information on FSAs and eligible expenses on their website. If you have questions about an expense, please contact Proficient at (210) 659-8100. You may also view a list of eligible expenses on the Proficient Benefits Solution website. Dependent Care FSA A Dependent Care FSA offers an opportunity to save money on daycare expenses for eligible dependents. The maximum amount you may contribute to your Dependent Care FSA is $5,000 for individuals or married couples filing jointly or $2,500 for a married person filing separately. Also, the person whose daycare expenses you are claiming must satisfy the definition of a Tax Dependent, per IRS regulations. If you're a new hire enrolling mid-year, consider selecting a lower annual contribution amount initially, with the option to increase it during the next open enrollment period. For example, if you are hired in June and choose a $4,000 annual contribution amount, that amount will be divided by the number of payrolls remaining in the plan year (e.g., October to September). The resulting amount will be deducted from each paycheck. For instance, if you elect $4,000 and there are 7 pay periods left in the plan year, approximately $571.43 will be deducted from each paycheck. You can receive reimbursement from your Dependent Care FSA for expenses that have already been incurred and only up to the dollar amount that has already been deposited into your account. If you have funds remaining at the end of the plan year these funds will be forfeited. FSA Run Off Period September 30th is the last day to incur claims for the 2026-2027 plan year, and you must submit all claims by December 31, 2027. EAA FSA CONTRIBUTION PPO HDHP October 1 N/A $500.00 is pro-rated if you are a new hire. Please refer to the table on the right for the plan year amount. If you have funds remaining at the end of the plan year, a maximum of $640 will carry over to the next plan year while any funds in excess of $640 will be forfeited.

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