Flexible Spending Account• An FSA is a program that allows employees to pay for

certain medical, dental, vision, and dependent child care related expenses with pre-tax dollars. Employees like Flexible Spending Accounts because they can pay for out of pocket expenses with pre-tax dollars, giving you more take-home pay. You save money by reducing your Federal, FICA, and most State Income Tax (excluding N.J.).

IT IS NOT AN INSURANCE POLICY.

IS THERE ANY RISK ? Revocation of Election:

A Participant can not make any changes to his or her Pre-Taxelection(s) under the plan except for election changes which arepermitted within the IRS rules (i.e. marriage, death, birth of a child, divorce, loss of coverage).

Use-It-Or-Lose-It Rule:If a Flexible Spending participant does not utilize their entireUnreimbursed Medical and/or Unreimbursed Dependent Careannual election(s) within the plan year and submit within the 90day Run Out Period, the unclaimed portion of that election willbe forfeited.

The new IRS $500 FSA Rollover!! On October 31, 2013, the IRS made an exciting change that affects Flexible

Spending Accounts (FSAs)! They modified the “use it, or lose it” rule which required any leftover balance in a health FSA to be forfeited at the end of the plan year. The new plan allows you to carry over up to $500 of your unused health FSA balance at the end of the plan year, so you no longer have the risk of losing your set-aside money.

What do you need to do now?

Decide how much you want to elect for 2015. Keep in mind that any unused funds from 2015 will be rolled over into the 2016 plan year to a maximum rollover of $500. Also keep in mind that the carryover will not impact your election limit for the 2016 plan year. For example, if you choose to elect the maximum of $2,550 for 2016, plus any carryover from 2015 (up to $500), you could start off the 2016 plan year with a balance of as much as $3,050.

SAMPLE FSA ELIGIBLE EXPENSES

Out of Network Medical Claims Prescription Drugs Physician Co-payments Individual Psychiatric Care Routine Exams Lasik Surgery Prescription eyeglasses Contact Lenses/Solution Physical Therapy

Travel expenses for person to receive medical care

Immunization/Flu Shots Chiropractic Fees Birth Control Pills In-Vitro Fertilization Non-cosmetic Dental

services/braces Insulin and syringes Certain types of over-the counter

items (i.e. band-aids, and heating-pads)

How to use your mySource card?“Depending on which merchant you choose to use your mySource card at, may or may not necessitate theneed to submit a claim form...”

FSA Dependent Care You can use a Dependent Care Spending Account only if you pay dependent day care

expenses to be able to work. Your day care services can take place either inside or outside of your home. If you are married, your spouse must also work, go to school full time, or be incapable of self-care for you to be eligible.

Only (a) dependents under the age of thirteen or (b) dependent adults or children thirteen years or older who are mentally or physically incapable of self-care are covered.

You cannot claim expenses if the service provider is your child or stepchild and are under age 19 or if you claim the service provider as a dependent for Federal income tax purposes.

To be reimbursed, you must include the facility’s name, address, and tax identification number or the Social Security number of the individual providing the dependent day care service.

Maximum Dependent Care Contribution Limit: $5,000 per year

1.Once you select the Reimbursement tab, you see your account information.

2.To view detailed information, click the detail link in box 2.

View AccountsIncluding detailed account and balance information . SnapClaimFile a claim and upload receipt photos directly from your Smartphone. Debit Card ActivityView all debit card transactions and account activity. Manage SubscriptionsSet up email notifications to keep you up-to-date on all account and health debit card activity. Locating and Loading the Mobile myRSC AppSimply search for "myRSC" on the App StoreSM for Appleproducts or on the Google Play™ Store for Android products,and then load as you would any other app Logging InUse the same username and password you use to log in to the full myRSC website. After logging in, you will be on the home page which will list your options

• O.C.A. Customer Service Line:▫ 609-514-0777

• Mail Claims to:▫ 3705 Quakerbridge Rd. Suite 216, Mercerville, NJ,08619

• Email claims to: ▫ claims@oca125.com

• Fax claims to:▫ 609-514-2778

Questions about your FSA?