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.).
