This document summarizes important changes to your Health Flexible Spending Account (Health FSA) and should be kept with your Health FSA Plan Summary Plan Description (SPD) for future reference. If you have any questions regarding the changes summarized in this Summary of Material Modifications, you should contact Sue Mitchell, Assoc. Vice President for Business Affairs.
{With respect to expenses incurred on or after the 9/3/03 effective date *} the current definition of "eligible medical expenses" in your SPD should be replaced with the revised definition below:
An "Eligible Medical Expense" is an expense that has been incurred by you and/or your eligible dependents that satisfies the following conditions:
• The expense is for "medical care" as defined by Code Section 213(d);
• The expense has not been reimbursed by any other source and you will not seek reimbursement for the expense from any other source.
The Code generally defines "medical care" as any amounts incurred to diagnose, treat or prevent a specific medical condition or for purposes of affecting any function or structure of the body. This includes, but is not limited to, both prescription and over the counter drugs. Not every health related expense you or your eligible dependents incur will constitute an expense for "medical care." For example, an expense is not for "medical care", as that term is defined by the Code, if it is merely for the beneficial health of you and/or your eligible dependents (e.g. vitamins or nutritional supplements that are not taken to treat a specific medical condition). Expenses for cosmetic purposes are also not reimbursable unless they are necessary to correct an abnormality caused by illness, injury or birth defect.
In addition, certain expenses that might otherwise constitute "medical care" as defined by the Code are not reimbursable under any Health FSA (per IRS regulations):
Health insurance premiums; and expenses incurred for qualified long term care services.
The claims and plan administrator have the authority to request additional substantiation if the claims or plan administrator deems it necessary to properly substantiate that the expense was for "medical care".
* NOTE: Only expenses incurred on or after the effective date may be reimbursed under the Health FSA, subject to any other limitations described in your Health FSA SPD (e.g. annual reimbursement limit, etc.).
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