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April 15, 2020

Flexible Spending Account, FSA

Important information affecting flexible spending accounts now

CARES Act: Amended Section 125 documents coming from MESSA

Many over-the-counter medications are now reimbursable without a prescription or a doctor’s note for employees with flexible spending accounts, requiring employers to have amended Section 125 plan documents. Additionally, feminine hygiene products are now reimbursable through an FSA.

These changes are brought about by the Coronavirus Aid, Relief and Economic Security (CARES) Act that took effect in late March. Due to the changes, MESSA will soon email amended Section 125 plan documents to employers that participate in the OptionALL flexible spending account program.

Employees seeking reimbursement through an FSA must still submit documentation, such as a receipt showing the item(s) and the date of purchase. Employees can file claims for up to 120 calendar days following the end of the plan year, if the employer elects to allow it. Typically, claims can be filed up to 30, 60 or 90 days following the end of the plan year.

Examples of OTC medications covered by the CARES Act include fever reducers, cough and cold medicines, antacids and acne medication. It’s important to note that the CARES Act does not apply to vitamins, which will still require an annual prescription from a health care provider.

Reducing contributions to dependent care FSA

With daycare centers and school- or district-run child care programs currently closed, parents and guardians can change the amount of money they contribute to a dependent care flexible spending account.

As a reminder, any unused balance in a dependent care FSA is forfeited at the end of the calendar year, per IRS regulations.

To make changes to contribution amounts, the parent/guardian must submit a letter to their employer explaining why they are experiencing a reduction in child care. The employer must fill out the MESSA OptionALL employment status change form, which can be found here. The form can be submitted to MESSA via fax, postal mail or email at MESSAOptionALL@messa.org.

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