FINANCIAL SERVICES-SECTION 125

The District offers Flexible Spending/Reimbursement Accounts which allows employees to set aside a portion of their gross earnings through payroll deduction, on a pre-tax basis, to pay for dependent care or health care expenses not covered by their medical and/or dental plan. A Participant may not review the rate of his/her contributions or discontinue making elective contributions except as follows:

• Termination of Employment
• Dependent Spending Account Only: Change in family status occurs (marital status, change in number of tax dependents, change in employment status of employee or spouse, etc.)

NOTE: In accordance with IRS regulations, unused contributions to reimbursement accounts are forfeited at the end of the plan year. These monies cannot be returned to the participant as taxable income nor carried over to the following plan year.

FSA Participant Handbook
DDC Brochure
URM Brochure
Salary Redirection Agreement
FSA Request for Reimbursement Form
Direct Deposit Form B2006
Change in Status Form
Medical Necessity Form