Yates LLC - Class 3 - 2022 Benefit Guide

Yates LLC – Time to get more money in your paycheck What is a Flexible Spending Account (FSA)? It is a plan which allows you to set aside funds, on a pre-tax basis, to pay for eligible expenses you incur during the plan year for medical, dental, pharmacy and/or vision services related to you or your dependents. There are two accounts – Medical Flexible Spending and Dependent Care Flexible Spending . How do I get this tax savings? You determine the amount you want to allocate for participation in either, or both, accounts and complete the enrollment form during your Open Enrolment period. The amount you elect to set aside is not taxed, you end up with more money in your pocket. The amount you allocate is divided evenly over the course of the year and deducted from your payroll, reducing your applicable tax each pay period. Who can I “cover” with my allocation? Expenses for you and your dependents are reimbursable under this plan if they are deemed eligible by the IRS guidelines. How do I get this tax savings? You determine the amount you want to allocate for participation in either, or both, accounts and complete the enrollment form during your Open Enrolment period. The amount you elect to set aside is not taxed, you end up with more money in your pocket. The amount you allocate is divided evenly over the course of the year and deducted from your payroll, reducing your applicable tax each pay period. Who can I “cover” with my allocation? Expenses for you and your dependents are reimbursable under this plan if they are deemed eligible by the IRS guidelines. Yates LLC – Time to get more money in your paycheck What is a Flexible Spending Account (FSA)? It is a plan which allows you to set aside funds, on a pre-tax basis, to pay for eligible expenses you incur during the plan year for medical, dental, pharmacy and/or vision services related to you or your dependents. There are two accounts – Medical Flexible Spending and Dependent Care Flexible Spending .

Medical Flexible Spending Account • Budget and save for qualified known medical expenses for you and your family for the upcoming plan year, June 1, 2022 to May 31, 2023. • Your entire election amount is available the first day of the plan year. Maximum election amount is $2,850 . • Yates LLC plan has the grace period/carry over. This means you can still incur expenses and spend down your 2022 balance through August 31, 2023/carry over up to $570 into the next plan year. Medical Flexible Spending Account • Budget and save for qualified known medical expenses for you and your family for the upcoming plan year, June 1, 2022 to May 31, 2023. • Your entire election amount is available the first day of the plan year. Maximum election amount is $2,850 . • Yates LLC plan has the grace period/carry over. This means you can still incur expenses and spend down your 2022 balance through August 31, 2023/carry over up to $570 into the next plan year.

Without an FSA • Examples of Eligible Expenses:  Child care for infant child  Before and after school care  Pre-School  Summer day camp Dependent Care FSA Tax Savings Example: With an FSA $500 $500 Dependent Care Flexible Spending Account • Set aside money pre-tax to pay for day care/child care expenses for the upcoming plan year, June 1, 2022 to May 31, 2023. • Expenses for children under the age of 13 who are tax dependents and disabled spouse or disabled dependents of any age can be reimbursed. • Maximum election amount is $5,000 ($2,500 if married filing single). • This is a pay as you go account, funds are not paid in advance of your deposits. • Expenses for children under the age of 13 who are tax dependents and disabled spouse or disabled dependents of any age can be reimbursed. • Maximum election amount is $5,000 ($2,500 if married filing single). • This is a pay as you go account, funds are not paid in advance of your deposits. • Examples of Eligible Expenses:  Child care for infant child  Before and after school care  Pre-School  Summer day camp Dependent Care FSA Tax Savings Example: Dependent Care Flexible Spending Account • Set aside money pre-tax to pay for day care/child care expenses for the upcoming plan year, June 1, 2022 to May 31, 2023.

• Examples of Eligible Expenses 1 :  Prescription Medication  Copays & Deductibles  Chiropractic Care • Examples of Eligible Expenses 1 :  Prescription Medication  Copays & Deductibles  Chiropractic Care

Charges  Diabetic Supplies  Physical Therapy  Vision Care  Dental Treatments  Orthodontia  Diabetic Supplies  Physical Therapy  Vision Care  Dental Treatments  Orthodontia

Medical FSA Tax Saving Example:

Gross taxable wage Federal, FICA & State Tax Dependent care cost Amount left to spend Federal, FICA & State Tax Gross taxable wage

Gross taxable wage Dependent care election Federal, FICA & State Tax Amount left to spend

Savings

$113 $101 $108

$500 $450 $480 $220 $100

Deductible

-113.25

-96.15

Co-pays Medical FSA Tax Saving Example:

Take home pay $386.75 Taxable wage Without an FSA

$403.85 With an FSA

Prescriptions

Gross taxable wage

-96.15

-91.47

$49 $22 Savings $113

$500

$500

Contacts/Vision services

Charges

Dental Deductible Total Prescriptions Co-pays

$500 $450 $480 $220 $100

Dependent care election Federal, FICA & State Tax Amount left to spend

$290.60

$312.36

-113.25

-96.15

$16 $101 $108

$75

Over-the-counter items+

FSA Tax Savings per week Take home pay $386.75 Taxable wage

$21.78

$1,795

$409

$403.85

Annual Savings

$1,132.56

Dependent care cost

-96.15

-91.47

$49 $22 $16

Contacts/Vision services

800-444-1922 ext. 1 • www.basiconline.com

YATES LLC 2022 BENEFIT GUIDE

7

Dental

Amount left to spend

$290.60

$312.36

$75

Over-the-counter items+

FSA Tax Savings per week

$21.78

Total

$1,795

$409

Annual Savings

$1,132.56

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