{"id":5,"date":"2026-04-22T15:14:28","date_gmt":"2026-04-22T15:14:28","guid":{"rendered":"https:\/\/myoeme.io\/rafteryconstructionco-en\/?page_id=5"},"modified":"2026-04-30T11:02:00","modified_gmt":"2026-04-30T11:02:00","slug":"tax-free-spending-accounts","status":"publish","type":"page","link":"https:\/\/myoeme.io\/rafteryconstructionco-en\/benefits\/tax-free-spending-accounts\/","title":{"rendered":"Tax-Free Spending Accounts"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull disable-element-on-mobile has-aspect-ratio wp-duotone-unset-1\" style=\"padding-top:36vh;padding-bottom:40px;aspect-ratio:auto;min-height:unset;\"><img decoding=\"async\" class=\"wp-block-cover__image-background wp-image-1939 size-full\" alt=\"\" src=\"https:\/\/myoeme.io\/wp-content\/uploads\/2026\/01\/Untitled-design-49.png\" data-object-fit=\"cover\"\/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-10 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-container-core-cover-is-layout-64f91264 wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:72%\">\n<h2 class=\"wp-block-heading\" style=\"padding-bottom:10px;font-size:clamp(25.014px, 1.563rem + ((1vw - 3.2px) * 1.327), 42px);font-style:normal;font-weight:700\"><strong><strong>Reap the benefits. Leave the tax<\/strong><\/strong>.<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:28%\"><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-cover alignfull hide-on-large-devices has-aspect-ratio wp-duotone-unset-2\" style=\"padding-top:20vh;padding-bottom:var(--wp--preset--spacing--20);aspect-ratio:auto;min-height:unset;\"><img decoding=\"async\" class=\"wp-block-cover__image-background wp-image-1954 size-full\" alt=\"\" src=\"https:\/\/myoeme.io\/wp-content\/uploads\/2026\/01\/AdobeStock_1338597511-1-1.jpeg\" data-object-fit=\"cover\"\/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-20 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-container-core-cover-is-layout-a0d5411a wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:72%\">\n<h2 class=\"wp-block-heading\" style=\"padding-bottom:10px;font-size:clamp(25.014px, 1.563rem + ((1vw - 3.2px) * 1.327), 42px);font-style:normal;font-weight:700\"><strong><strong>Reap the benefits. Leave the tax<\/strong><\/strong>.<\/h2>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-81056d93 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-ebd3efb7 wp-block-columns-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-column disable-element-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-group oeme-sidebar-menu-items has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading has-large-font-size\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-style:normal;font-weight:700\">Account Options<\/h4>\n\n\n\n<ul style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-bottom:var(--wp--preset--spacing--40);padding-left:0;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.156), 16px);\" class=\"wp-block-list is-style-default oeme-horizontal-menu\">\n<li class=\"oeme-link-hra \"><a href=\"#section-hra\" class=\"is-active\">Health Reimbursement Arrangement (HRA)<\/a><\/li>\n\n\n\n<li class=\"oeme-link-hsa oeme-hide-hsa\"><a href=\"#section-hsa\">Health Savings Account (HSA) \u2013 Employer Sponsored<\/a><\/li>\n\n\n\n<li class=\"oeme-link-hsa-employee oeme-hide-hsa-employee-funded\"><a href=\"#section-hsa-employee-funded\">Health Savings Account (HSA) \u2013 Employee Funded<\/a><\/li>\n\n\n\n<li class=\"oeme-link-fsa \"><a href=\"#section-fsa\">Flexible Spending Account (FSA)<\/a><\/li>\n\n\n\n<li class=\"oeme-link-lpfsa oeme-hide-lpfsa\"><a href=\"#section-lpfsa\" data-type=\"internal\" data-id=\"#section-dca\">Limited Purpose Flexible Spending Account (LPFSA)<\/a><\/li>\n\n\n\n<li class=\"oeme-link-dca oeme-hide-dca\"><a href=\"#section-dca\" data-type=\"internal\" data-id=\"#section-dca\">Dependent Care Account (Dependent Care FSA)<\/a><\/li>\n\n\n\n<li class=\"oeme-link-parking oeme-hide-parking\"><a href=\"#section-parking\">Parking &amp; Transit (Commuter Benefits)<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column disable-element-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--base);border-left-width:1px;padding-right:var(--wp--preset--spacing--40);flex-basis:1px\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"border-top-style:none;border-top-width:0px;border-right-style:none;border-right-width:0px;border-bottom-color:#cccccc;border-bottom-style:none;border-bottom-width:0px;border-left-style:none;border-left-width:0px;padding-top:var(--wp--preset--spacing--30);flex-basis:70%\">\n<div id=\"section-hra\" class=\"wp-block-group oeme-tax-free-account-section is-open has-global-padding is-layout-constrained wp-container-core-group-is-layout-10557fc6 wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-cf8aec5782397928efd29a74a4acd378 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Health Reimbursement Arrangement (HRA)<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Employer-funded support for your healthcare expenses.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n<div style=\"padding:56.25% 0 0 0;position:relative;\"><iframe src=\"https:\/\/player.vimeo.com\/video\/1185561356?h=d43ae0c90a&amp;badge=0&amp;autopause=0&amp;player_id=0&amp;app_id=58479\" frameborder=\"0\" allow=\"autoplay; fullscreen; picture-in-picture; clipboard-write; encrypted-media; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;\" title=\"Employee Navigator_20260113_100052_Final_English_Video_2025\"><\/iframe><\/div><script src=\"https:\/\/player.vimeo.com\/api\/player.js\"><\/script>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Health Reimbursement Arrangement (HRA) is an employer-funded benefit that reimburses you for eligible healthcare expenses. An HRA is your employer\u2019s promise to pay. In the video above, you\u2019ll learn about your eligible expenses, annual allowance, and who helps manage your HRA funds.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-244d22e3463405a88965677b0643d31a wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">KEY RULES (2026):<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li><strong>Who Can Enroll:<\/strong> Employees eligible and enrolled in your company-sponsored health plan<\/li>\n\n\n\n<li><strong>Who Funds Your HRA: <\/strong>100% employer-funded<\/li>\n\n\n\n<li><strong>Annual Employer Contribution: <\/strong>Set by your employer (no IRS maximum limit)<\/li>\n\n\n\n<li><strong>Tax Advantage:<\/strong> Reimbursements or payments are not taxable when used for eligible medical expenses<\/li>\n\n\n\n<li><strong>Rollover:<\/strong> Rollover rules are determined by your employer\u2019s plan design<\/li>\n\n\n\n<li><strong>Runout: <\/strong>Your plan may include a run-out period, giving you extra time after the plan year ends to submit claims for expenses incurred during that plan year.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Healthcare cost-sharing\u2014even with insurance\u2014can feel burdensome at times. Having a company-funded HRA helps offset out-of-pocket expenses throughout the year and adds real financial value and peace of mind to your benefits package.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-hsa\" class=\"wp-block-group oeme-tax-free-account-section oeme-hide-hsa-employer-sponsored has-global-padding is-layout-constrained wp-container-core-group-is-layout-345faa6b wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-d96474af2d2d89509ccad2d1878841eb wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Health Savings Account (HSA) \u2013 Employer Sponsored<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A powerful way to save for healthcare today and into the future\u2014with help from your employer.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n[oeme_benefithub_vimeo_embed_hsa]\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Health Savings Account (HSA) is a personal, tax-advantaged savings account used to pay for eligible healthcare expenses. It is paired with a High Deductible Health Plan (HDHP). With an employer-sponsored HSA, your company contributes to your account. Funds in your HSA are always yours and stay with you throughout your career and into retirement.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Individual: <strong>$4,400<\/strong><\/li>\n\n\n\n<li>Family: <strong>$8,750<\/strong><\/li>\n\n\n\n<li>Catch-Up (Age 55+): <strong>$1,000<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a402a6c09fc8c047d24f0d2f1018f726 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">A FEW RULES ON ELIGIBILITY:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>You must be enrolled in an HSA-eligible High Deductible Health Plan (HDHP)<\/li>\n\n\n\n<li>You cannot be covered by another non-HSA medical plan, including Medicare, Medicaid, or CHIP<\/li>\n\n\n\n<li>You cannot participate if you are claimed as a dependent on someone else\u2019s tax return<\/li>\n\n\n\n<li>Your HSA is individually owned by you<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-7bcbc8b8d8f7f2766b1c928a79afbac2 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">TAX BENEFITS:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Employer contributions are not taxable to you<\/li>\n\n\n\n<li>Any contributions you make reduce your taxable income<\/li>\n\n\n\n<li>Grows tax-free<\/li>\n\n\n\n<li>Can be invested for long-term growth<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-4b8fe635b098b9bcd8b1271ba8a976fb wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">CONTRIBUTIONS:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Funds are available as soon as they are deposited<\/li>\n\n\n\n<li>You may adjust your contribution amount on a monthly basis to reflect life changes such as unexpected medical needs, family changes, or shifts in your financial priorities<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-46ed23b2aa8674670e6bfb5e40fb4803 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">PURCHASES:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Pay directly with your HSA debit card<\/li>\n\n\n\n<li>Or pay out of pocket and submit a claim for reimbursement<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-4a19fc2087c93f7c379076a7ccc2487e wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">YEAR END &amp; FUTURE USE:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Funds automatically roll over at the end of each plan year<\/li>\n\n\n\n<li>Your HSA follows you through every stage of life<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-f055869a07484acbbc579da1b615ed04 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">GROWING YOUR HSA FOR THE LONG TERM:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">As your balance grows, you may invest in interest-bearing accounts and investment funds. HSA dollars can be used strategically for:<\/p>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Medical expenses in retirement<\/li>\n\n\n\n<li>Long-term care (LTC) insurance premiums<\/li>\n\n\n\n<li>Future healthcare needs<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">You may withdraw funds for non-eligible expenses, but taxes and possible penalties may apply. Consult your financial or tax advisor.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">For complete IRS guidelines on your HSA, including eligibility, contributions, tax rules, and a full list of eligible expenses: <a href=\"https:\/\/www.irs.gov\/publications\/p969\">https:\/\/www.irs.gov\/publications\/p969<\/a><\/p>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\"><em>Tip: Use the navigation menu on the left side of the page to jump to specific topics and eligible expense categories.<\/em><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Employer contributions accelerate savings, reduce today\u2019s healthcare costs, and help build tax-free protection for the future.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-hsa-employee-funded\" class=\"wp-block-group oeme-tax-free-account-section oeme-hide-hsa-employee-funded has-global-padding is-layout-constrained wp-container-core-group-is-layout-345faa6b wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-dfba965625d535922825c30b40af7e36 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Health Savings Account (HSA) \u2013 Employee Funded<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Your personal healthcare savings account\u2014built by you, owned by you, and designed to follow you through every stage of life.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/@mux\/mux-player\"><\/script>\n<mux-player\n  playback-id=\"[oeme_benefithub_tax_benefit_hsa_emod_id]\"\nposter=\"[oeme_benefithub_tax_benefit_hsa_poster]\"\n  metadata-viewer-user-id=\"Placeholder (optional)\"\n><\/mux-player>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">An employee-funded HSA allows you to contribute pre-tax payroll dollars into your own personal healthcare savings account. The account is paired with an HDHP and is fully owned by you, remaining with you wherever life and your career take you.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Individual: <strong>$4,400<\/strong><\/li>\n\n\n\n<li>Family: <strong>$8,750<\/strong><\/li>\n\n\n\n<li>Catch-Up (Age 55+): <strong>$1,000<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a402a6c09fc8c047d24f0d2f1018f726 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">A FEW RULES ON ELIGIBILITY:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>You must be enrolled in an HSA-eligible High Deductible Health Plan (HDHP)<\/li>\n\n\n\n<li>You cannot be covered by another non-HSA medical plan, including Medicare, Medicaid, or CHIP<\/li>\n\n\n\n<li>You cannot participate if you are claimed as a dependent on someone else\u2019s tax return<\/li>\n\n\n\n<li>Your HSA is individually owned by you<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-7bcbc8b8d8f7f2766b1c928a79afbac2 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">TAX BENEFITS:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Your contributions reduce your taxable income<\/li>\n\n\n\n<li>Grows tax-free<\/li>\n\n\n\n<li>Can be invested for long-term growth<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-4b8fe635b098b9bcd8b1271ba8a976fb wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">CONTRIBUTIONS:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Funds are available as soon as they are deposited<\/li>\n\n\n\n<li>You may adjust your contribution amount on a monthly basis to reflect life changes such as unexpected medical needs, family changes, or shifts in your financial priorities<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-4a19fc2087c93f7c379076a7ccc2487e wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">YEAR END &amp; FUTURE USE:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Funds automatically roll over<\/li>\n\n\n\n<li>Your HSA is your personal healthcare savings account for life<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\"><a href=\"https:\/\/www.irs.gov\/publications\/p969\">https:\/\/www.irs.gov\/publications\/p969<\/a><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">An employee-funded HSA gives you full control of your healthcare savings while building tax-free protection for the future.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-fsa\" class=\"wp-block-group oeme-tax-free-account-section has-global-padding is-layout-constrained wp-container-core-group-is-layout-345faa6b wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-8a9aa9a196a430a7dc4fe11fc1e32da6 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Flexible Spending Account (FSA)<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A simple way to save on healthcare expenses using pre-tax dollars.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n<div style=\"padding:56.25% 0 0 0;position:relative;\"><iframe src=\"https:\/\/player.vimeo.com\/video\/1185561389?h=329e32ca51&amp;badge=0&amp;autopause=0&amp;player_id=0&amp;app_id=58479\" frameborder=\"0\" allow=\"autoplay; fullscreen; picture-in-picture; clipboard-write; encrypted-media; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;\" title=\"Employee Navigator_20260113_100052_Final_English_Video_2025\"><\/iframe><\/div><script src=\"https:\/\/player.vimeo.com\/api\/player.js\"><\/script>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Flexible Spending Account (FSA) allows you to set aside pre-tax dollars from your paycheck to pay for eligible medical expenses throughout the year.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Annual Maximum: <strong>$3,400<\/strong><\/li>\n\n\n\n<li>Rollover: Up to <strong>$680<\/strong> (if allowed by your employer\u2019s plan)<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a402a6c09fc8c047d24f0d2f1018f726 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">A FEW RULES ON ELIGIBILITY:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>You must be eligible for and enrolled in your employer\u2019s Healthcare FSA<\/li>\n\n\n\n<li>You do not need to be enrolled in a High Deductible Health Plan (HDHP)<\/li>\n\n\n\n<li>If you enroll in a Healthcare FSA, you generally cannot contribute to a Health Savings Account (HSA)<\/li>\n\n\n\n<li>Your Healthcare FSA is sponsored by your employer and is not individually owned<\/li>\n\n\n\n<li>Enrollment elections typically must be made during open enrollment or following a qualifying life event<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-086f364ece8e9c50d9fcb3850fd88258 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">PLAN YEAR, ROLLOVER &amp; RUN-OUT<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Most FSAs follow a \u201c<strong>use it or lose it<\/strong>\u201d structure, so it\u2019s a good idea to plan your election wisely<\/li>\n\n\n\n<li>To give you some added flexibility, you may be able to roll over a portion of unused funds into the next plan year, depending on plan design<\/li>\n\n\n\n<li>Your plan may also include a&nbsp;<strong>run-out period<\/strong>, which allows you additional time after the plan year ends to submit claims for expenses incurred during the prior plan year.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-default\">\n<li>For a full list of&nbsp;<strong>eligible medical, dental, and vision expenses<\/strong>, see&nbsp;<strong>IRS Publication 502<\/strong>: <a href=\"https:\/\/www.irs.gov\/publications\/p502\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p502<\/a><\/li>\n\n\n\n<li>For more information on&nbsp;<strong>FSAs, contribution limits, and tax rules<\/strong>, consult&nbsp;<strong>IRS Publication 969<\/strong>: <a href=\"https:\/\/www.irs.gov\/publications\/p969\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p969<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">An FSA makes budgeting for expected healthcare expenses easier while lowering your taxable income.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-dca\" class=\"wp-block-group oeme-tax-free-account-section oeme-hide-dca has-global-padding is-layout-constrained wp-container-core-group-is-layout-71d9e253 wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;margin-bottom:var(--wp--preset--spacing--40);padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-a201dc41e95cbf179131b82109532cba wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Dependent Care Account (Dependent Care FSA)<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Caring for your loved ones comes at a cost\u2014you can use pre-tax dollars to help ease the expense.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n[oeme_benefithub_vimeo_embed_dependent_care_account_(dca)_en_standalone]\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Dependent Care Account allows you to use pre-tax payroll dollars to help pay for eligible dependent care expenses while you work.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Household Maximum: <strong>$7,500<\/strong><\/li>\n\n\n\n<li>Married Filing Separately: <strong>$3,750<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-9a6c9981fffa62fe0d438f6a092a23b0 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">ELIGIBLE DEPENDENTS:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Children under age 13<\/li>\n\n\n\n<li>A spouse or adult dependent unable to care for themselves<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\">For complete IRS guidance on Dependent Care FSAs, including eligible expenses and tax rules, see IRS Publication 503:&nbsp;<a href=\"https:\/\/www.irs.gov\/publications\/p503\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p503<\/a>&nbsp;<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Dependent Care Account helps working families manage the cost of care while keeping more of each paycheck.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-lpfsa\" class=\"wp-block-group oeme-tax-free-account-section oeme-hide-lpfsa has-global-padding is-layout-constrained wp-container-core-group-is-layout-71d9e253 wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;margin-bottom:var(--wp--preset--spacing--40);padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-6d499775b2083fcdfd5dc15e066efd7a wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Limited Purpose Flexible Spending Account (LPFSA)<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A smart way to save on eligible dental and vision expenses using pre-tax dollars\u2014while staying HSA-compatible.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/@mux\/mux-player\"><\/script>\n<mux-player\n  playback-id=\"[oeme_benefithub_tax_benefit_lpfsa_emod_id]\"\nposter=\"[oeme_benefithub_tax_benefit_lpfsa_poster]\"\n  metadata-viewer-user-id=\"Placeholder (optional)\"\n><\/mux-player>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">A Limited Purpose Flexible Spending Account (LPFSA) allows you to set aside pre-tax dollars from your paycheck to pay for eligible dental and vision expenses. It is designed to work alongside a Health Savings Account (HSA), helping you save your HSA funds for future healthcare needs.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-3e3d3c19914fab917c6a0f00d5ec14e8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT EXPENSES ARE ELIGIBLE<\/h3>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\">LPFSA funds may be used for qualified dental and vision expenses, including but not limited to:<\/p>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Dental exams, cleanings, fillings, and orthodontia<\/li>\n\n\n\n<li>Eye exams, glasses, contact lenses, and LASIK<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Annual Contribution Maximum: <strong>$3,400<\/strong><\/li>\n\n\n\n<li>Rollover (if allowed by employer): <strong>Up to $680<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-086f364ece8e9c50d9fcb3850fd88258 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">PLAN YEAR, ROLLOVER &amp; RUN-OUT<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Most FSAs follow a \u201cuse it or lose it\u201d structure, so plan your election carefully.<\/li>\n\n\n\n<li>Depending on your employer\u2019s plan design, you may roll over a portion of unused funds into the next plan year.<\/li>\n\n\n\n<li>Your plan may include a run-out period, giving you extra time after the plan year ends to submit claims for expenses incurred during that plan year.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-b8dce66c583e47c2ba8feec2b2ed19dd wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">A FEW RULES ON ELIGIBILITY<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>You must be enrolled in your employer\u2019s LPFSA<\/li>\n\n\n\n<li>You do not need to be enrolled in a High Deductible Health Plan (HDHP)<\/li>\n\n\n\n<li>You generally cannot contribute to an HSA if you also have a general-purpose Health FSA<\/li>\n\n\n\n<li>If your employer provides a Health Reimbursement Arrangement (HRA) for general medical expenses, check with HR, as this may affect eligibility<\/li>\n\n\n\n<li>LPFSA elections are made during open enrollment or after a qualifying life event<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-d4be4763bee5f340612aec56c5d8eb2c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">HOW IT WORKS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Contributions are deducted from your paycheck pre-tax, reducing your taxable income<\/li>\n\n\n\n<li>Funds are available for use throughout the plan year<\/li>\n\n\n\n<li>You may pay directly with your LPFSA debit card or pay out of pocket and submit a claim for reimbursement<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-85b888a0b8259a325b6f42ba6b50ba7b wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">TAX ADVANTAGE<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Contributions are tax-free<\/li>\n\n\n\n<li>Eligible dental and vision expenses are paid without taxes<\/li>\n\n\n\n<li>Helps you save money on predictable healthcare costs while keeping your HSA funds intact<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ad7a0585f15f026bcebce50a21ac5ae8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHY CHOOSE AN LPFSA<\/h3>\n\n\n\n<p style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\">A Limited Purpose FSA makes budgeting for dental and vision expenses easier while keeping your HSA available for long-term healthcare savings<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>For a full list of eligible dental and vision expenses, see IRS Publication 502:&nbsp;<a href=\"https:\/\/www.irs.gov\/publications\/p502\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p502<\/a><\/li>\n\n\n\n<li>For general information on FSAs, contribution limits, and tax rules, consult IRS Publication 969:&nbsp;<a href=\"https:\/\/www.irs.gov\/publications\/p969\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p969<\/a>&nbsp;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div id=\"section-parking\" class=\"wp-block-group oeme-tax-free-account-section oeme-hide-parking has-global-padding is-layout-constrained wp-container-core-group-is-layout-345faa6b wp-block-group-is-layout-constrained\" style=\"border-bottom-style:none;border-bottom-width:0px;padding-top:0;padding-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"wp-block-group oeme-tax-free-section-heading has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-x-large-font-size wp-elements-c1cb2dcecec60a5a179dda237937fcc6 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:900\">Parking &amp; Transit (Commuter Benefits)<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group oeme-tax-free-section-content has-global-padding is-layout-constrained wp-container-core-group-is-layout-92b9201d wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Commuting comes at a cost\u2014why not use pre-tax dollars to help make it more affordable?<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-base-border-color has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-width:6px;font-size:0px;box-shadow:var(--wp--preset--shadow--natural)\">\n<script src=\"https:\/\/cdn.jsdelivr.net\/npm\/@mux\/mux-player\"><\/script>\n<mux-player\n  playback-id=\"[oeme_benefithub_tax_benefit_parking_emod_id]\"\nposter=\"[oeme_benefithub_tax_benefit_parking_poster]\"\n  metadata-viewer-user-id=\"Placeholder (optional)\"\n><\/mux-player>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-ce14ea85fea512500ad6e96d96dd711c wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">WHAT IT IS:<\/h3>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Parking &amp; Transit benefits allow you to use pre-tax payroll deductions to pay for parking, public transportation, and vanpool commuting expenses.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-a0f5cf60566d7c2b377611f16ac7b3ef wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">2026 IRS LIMITS<\/h3>\n\n\n\n<ul style=\"padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);\" class=\"wp-block-list is-style-checkmark-list\">\n<li>Parking: <strong>$340 per month<\/strong><\/li>\n\n\n\n<li>Transit: <strong>$340 per month<\/strong><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading has-text-align-left has-contrast-color has-text-color has-link-color has-large-font-size wp-elements-35e9b99c0d78154533f031015b3890a8 wp-container-content-9cfa9a5a\" style=\"padding-top:0;padding-bottom:0;font-style:normal;font-weight:700\">IRS GUIDANCE:<\/h3>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\"><a href=\"https:\/\/www.irs.gov\/publications\/p15b\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.irs.gov\/publications\/p15b<\/a><\/p>\n\n\n\n<p class=\"has-text-align-left\" style=\"padding-bottom:var(--wp--preset--spacing--20);font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.313), 18px);font-style:normal;font-weight:400\">Pre-tax commuter benefits help reduce everyday transportation costs and stretch your paycheck further.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Account Options Health Reimbursement Arrangement (HRA) Employer-funded support for your healthcare expenses. WHAT IT IS: A Health Reimbursement Arrangement (HRA) is an employer-funded benefit that reimburses you for eligible healthcare expenses. An HRA is your employer\u2019s promise to pay. In the video above, you\u2019ll learn about your eligible expenses, annual allowance, and who helps manage [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":50,"parent":19,"menu_order":17,"comment_status":"closed","ping_status":"closed","template":"page-no-title","meta":{"footnotes":""},"class_list":["post-5","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/pages\/5","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/comments?post=5"}],"version-history":[{"count":4,"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/pages\/5\/revisions"}],"predecessor-version":[{"id":156,"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/pages\/5\/revisions\/156"}],"up":[{"embeddable":true,"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/pages\/19"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/media\/50"}],"wp:attachment":[{"href":"https:\/\/myoeme.io\/rafteryconstructionco-en\/wp-json\/wp\/v2\/media?parent=5"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}