Hughston Medcom Plan Materials

MEDCOM Flexible Spending Accounts & Health Savings Account

An FSA is a tax-advantaged benefit plan whose funds are exempt from taxes . Your out-of-pocket health care expenses are eligible for reimbursement if the expenses are for medically necessary care or treatment incurred during the Plan Year. If you have dependents, your out-of-pocket expenses for their health care and treatments are eligible too! You may contribute up to $3,050 in your FSA.

• As a participant of the Plan, you are required to substantiate certain debit card transactions to verify the expenses or services being paid for with the card are eligible under your Plan. Please submit receipts as requested. • IIAS – Sku-filtering technology: Over The Counter (OTC) items, medications, and prescriptions purchased at most major pharmacy, grocery, and discount stores with your card are automatically approved by their checkout technology. You will not be asked to submit a receipt.

Our partner, FSA Store, is a convenient source for Flexible Spending Account participants, as it is the only ecommerce site exclusively stocked with FSA eligible products. There is no guesswork about FSA reimbursement on the site, because products are clearly marked showing which ones require a prescription, and which ones do not. In addition to thousands of products, the site has various resources (including an FSA Learning Center, FSA Calculator, and a comprehensive listing of eligible expenses) to help participants better understand and use their FSA. FSA Store features 24/7 customer service via live chat, phone, and email. To visit FSA Store, please go to www.medcombenefits.com or https://medcom.wealthcareportal.com and click on the banner.

$36,500

$36,500

$0

$1,000

$0

$1,200

$36,500

$34,300

($7,450)

($6,750)

$29,050

$27,550

($2,200)

($0)

$26,850

$27,550

($0)

$700

Any unused funds in your FSA account when the Plan Year ends may be used up to 2 ½ months following the end of the Plan Year. Any unused funds after the grace period and claims run-out period end will be forfeited.

www.medcombenefits.com

MedcomReceipts@medcombenefits.com

(800) 523-7542, option 1

Dependent Care Assistance

What is Dependent Care Assistance?

A Dependent Care Assistance Plan (DCAP) is a tax-exempt benefit you can use to pay your out-of-pocket expenses for the custodial care of dependents claimed on your federal income tax return. Your account in the Plan is funded by tax-free dollars that you set aside from your paycheck to use as payment for eligible day care type services.

Your MasterCard© Debit Card

Once enrolled, you will receive a MasterCard® directly linked to your DCAP account to conveniently pay for your eligible dependent day care expenses. • You can use your debit card if the day care provider accepts MasterCard®. If not, you must pay the day care provider by other means a nd t h e n submit a manual claim to get reimbursed. • Manual claims are given priority and are paid within three (3) days of receipt. • Your debit card cannot be used at ATM machines. • You may not use your debit card when you are on a Leave of Absence or if you terminate employment. • If you do not repay ineligible expenses, your debit card will be deactivated. • Dependent care claim payment amounts are limited by your available account balance accumulated through payroll deductions. • The funds available are not interchangeable between DCAP and Health FSA accounts. • Merchant credit card terminals may not be coded as a day care provider which will result in card failures. Should you experience this, please contact our Customer Care Center to perform an override.

General Information

• The most you can set aside tax-free into your DCAP account is $5,000 per calendar year ($2,500 if married, filing a separate tax return). • You cannot be reimbursed for day care expenses that exceed the available balance that has accumulated through payroll deductions. • Day care expenses paid by you to any individual over 19 years old can be reimbursed. They must have a Social Security Number and make tax filings. For example, a nanny, relative, or neighbor is an eligible provider if that person is not someone you also claim as a dependent on your own tax filings. • Always contact Medcom to confirm what expenses are eligible if you are uncertain. • Your DCAP election amount may not be changed unless you have a qualified “family status change.” • Any unused funds in your DCAP account when the Plan Year ends may be used up to 2 ½ months following the end of the Plan Year. Any unused funds after the grace period and claims run-out period end will be forfeited

Eligible Expenses

Eligible Tax Dependents

Ineligible Expenses

• Children ages 12 and under (including stepchildren, grandchildren, adopted or foster children, and children related to you who are eligible for a tax exemption on your federal tax return). • Tax dependents residing with you and incapable of self-care (this could include your spouse, a child aged 13 and over, and elderly parents).

• Medical care • Food • Overnight camps

• Before and after school custodial care • Day camps • Licensed daycare centers

• Day care or babysitting incurred after your work hours • Day care expenses that have not been actually incurred • Day care expenses for children 13 or older • Late fees assessed by the provider for making late payments

www.medcombenefits.com

Contact

MedcomReceipts@medcombenefits.com

(800) 523-7542, option 1

Health Savings Account

How does an HSA work? An HSA is a personal savings account that allows you to set aside pre-tax dollars for current and future healthcare expenses for you and your dependents, even if they are not covered under your primary health plan. You are eligible to open an HSA if you are enrolled in an HSA-eligible high-deductible health plan. You choose an annual election amount, up to $4,150 for individuals and $8,300 for families, for 2024. The money is placed in your account via payroll deduction, online banking transfer, or a direct contribution. Once your account is funded, you can choose to use the money to pay for current healthcare expenses or keep the funds in your account and watch your savings grow.

If you are 55 or over, you have the option to contribute an additional $1,000 annually.

Why should I enroll in an HSA? High-deductible health plans typically have lower monthly premiums and greater out-of-pocket costs. An HSA helps ensure you have money set aside to pay for out-of-pocket healthcare expenses.

How much can you potentially save for retirement?

Annual Contribution Over 25 Years

Balance at Retirement

Tax Savings*

$600

$4,050

$30,668

$2,400

$16,200

$122,672

But an HSA is also a powerful investment vehicle and can be a smart addition to your retirement strategy. What makes an HSA such a great retirement investment tool? Simply put, money goes into an HSA tax-free, grows tax free, and comes out tax free. That means you will never be taxed when you use HSA dollars for qualified medical expenses. No other investment account offers this benefit! $3,600 $24,300 $184,008 $7,200 $48,600 $368,017

How do I use my HSA to pay for healthcare expenses?

You can use your Medcom Debit Card to pay your providers for eligible healthcare expenses or pay with your personal funds and withdraw funds from your HSA to reimburse yourself for the expenses.

Online & mobile access Get instant access to your account with the Medcom WealthCare Portal and Medcom Mobile App .*

View your account balance and transaction history

Invest HSA funds

• •

View important alerts and communications

Sign up for direct deposit Sign up for text message alerts

Submit and view claims

• •

Upload and store receipts

Make contributions

*The Medcom Mobile app is available for download on the App Store or Google Play.

www.medcombenefits.com MedcomReceipts@medcombenefits.com

Contact

(800) 523-7542, option 1

Health Savings Account

Helpful Hints

• You must have funds in your HSA before you can spend them. • You can change your election amount at any time during the plan year. • You own the HSA, which means the money in the account is yours to keep and stays with you, even if you change medical plans or leave your employer. • Remember, withdrawals for qualified healthcare expenses are never taxable. • Be a savvy HSA consumer and ask about the cost of procedures and provider visits to ensure you are getting the best care at the best price.

• Save your receipts because the IRS may audit your HSA transactions. • Unused funds roll over year to year and once your account balance reaches $1,000 you have the option to invest your funds and accelerate your account savings. • While your HSA funds are intended for healthcare expenses, once you reach 65 you have the option to use your account for any purpose, without penalty. You’ll just owe income taxes on withdrawals for non- qualified expenses. • The easiest way to manage your account is online at https://medcom.wealthcareportal.com or through the Medcom Mobile App .

Qualifying expenses

Qualifies

Copays, deductible payments, coinsurance

• Doctor office visits, exams, lab work, x-rays • Hospital charges • Prescription drugs • Dental exams, x-rays, fillings, crowns, orthodontia • Vision exams, frames, contact lenses, contact lens solution, laser vision correction • Physical therapy • Chiropractic care • Medical supplies and first aid kits • Over-the-counter medications • COBRA premiums • And much more…

Does not Qualify

Expenses incurred in a prior to opening your HSA

• Cosmetic procedures or surgery • Dental products for general health • Personal Hygiene products

www.medcombenefits.com MedcomReceipts@medcombenefits.com

Contact

(800) 523-7542, option 1

Medcom Benefit Solutions Jacksonville, Florida www.medcombenefits.com

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Q&A: HSA

Q: What is a Health Savings Account (HSA)?

A: A Health Savings Account is a tax-advantaged medical savings account available to taxpayers enrolled in a qualified high deductible health plan. Contributed funds are not subject to income tax. HSAs are owned by the individual and funds roll over from year to year.

Q: What expenses are reimbursable under my HSA?

A: The HSA will reimburse copays, deductibles, coinsurance, prescriptions, vision expenses, and dental expenses, excluding cosmetic procedures, and over-the-counter items. (Please note this is not a complete list.)

Q: Can I enroll in a Health Flexible Spending Account (FSA) if I am contributing to an HSA?

A: You cannot enroll in Full Purpose Flexible Spending Account; it must be a Limited Flexible Spending Account which reimburses dental and vision expenses only. Note that your employer must offer a Limited Flexible Spending Account for you to enroll.

Q: Can I use the HSA for my spouse and/or dependents?

A: Yes, the HSA funds can be used for all qualified dependents, even if your spouse and/or dependent(s) are not enrolled under your High Deductible Health Plan (HDHP). Q: Can my Spouse or Dependent use a Health Flexible Spending Account if I am enrolled in an HSA?

A: No, your enrollment in the HSA eliminates your spouse or dependent’s Full Purpose FSA eligibility . However, they may enroll in a Limited FSA if their employer’s plan offers one.

Q: When will I receive my debit card?

A: You will receive your debit card within 7-10 business days of the bank account being opened.

Q: Do I have online access to check my account?

A:

Yes, you have 24/7 online access through our Participant Portal at https://medcom.wealthcareportal.com, to review your account. Medcom’s Customer Service Department is also available to assist Monday - Friday 8:30 a.m. – 5 p.m. by calling (800) 523-7542, option 1.

Contact Us: (800) 523-7542, option 1 MedcomReceipts@medcombenefits.com www.medcombenefits.com

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Medcom Benefit Solutions Jacksonville, Florida www.medcombenefits.com

Q: Do I have investment options?

A: Yes, we offer 3 different investment options - Managed, Self-Directed, and Brokerage - to tailor the participants' investment journey to fit their needs and experience level. Investors have the option to search and trade stocks and ETFs once they have accrued $1,000. You may choose your investment options once you login to your account at https://medcom.wealthcareportal.com. Please note that you will be charged between $0.99 and $9.99 per month, depending upon the investment path chosen, if you invest your funds in one or more investment options.

Q: Do I need to submit my receipts when I use my debit card?

A: No. However, it is recommended that you keep all your receipts for expenses claimed under your HSA.

Q: How much may I contribute to my HSA?

A: Annual contribution limits are set by the Internal Revenue Service (IRS) each year and typically increase due to inflation. If you are 55 or older, you also have the option for an additional $1,000 “catch - up” contribution (only available once). Note that when you login to your account online at https://medcom.wealthcareportal.com, annual HSA maximum contribution limits are listed for each year.

Q: Can I change my payroll deductions throughout the year?

A: Yes, you can change your deductions throughout the year without a qualifying event. Your employer may stipulate how often these changes may be made, so please refer to your Summary Plan Description or other materials provided by your employer to determine the frequency in which these changes may be made.

Q: Can I make additional contributions outside of my payroll deductions to my HSA?

A: Yes, you can make additional contributions to your HSA, in addition to what is being deducted from your paycheck. Please visit https://medcom.wealthcareportal.com to make these deposits.

Q: Where can I find a listing of eligible HSA expenses?

A: Please visit our WealthCare Portal at https://medcom.wealthcareportal.com. Under the “Resources” tab, click on “HSA Tools and Calculators” then “Eligible HSA Expenses. ” You may also click on the HSA Store banner on our website.

Q: What are the HSA maximum contributions for 2024?

A: The HSA maximum contribution limits for 2024 are $4,150 for Employee Only and $8,300 for Family.

Contact Us: (800) 523-7542, option 1 MedcomReceipts@medcombenefits.com www.medcombenefits.com

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Investing Your HSA Funds

A tax-advantaged way to accelerate your retirement savings!

Advantages of an HSA investment account Once your HSA balance reaches $1,000, you can begin using your HSA to build wealth and save for retirement — by investing your HSA funds, just like a 401k. Why should you use your HSA as a long-term savings and investment vehicle? ✓ HSAs offer a triple-tax advantage — money goes into your account tax-free, grows tax-free, and comes out tax- free. No other investment account offers this benefit! ✓ If you’re like most people, you’re not saving enough for retirement, especially when it comes to future healthcare expenses. A 65-year-old couple can expect to spend $295,000 on out-of-pocket healthcare costs during retirement. Investing your HSA funds helps ensure you have enough money set aside for the future. ✓ An HSA offers broader tax savings than any other investment account. Once you begin drawing funds from a 401k or IRA, you pay income taxes on all withdrawals. With your HSA, ✓ You never pay income taxes on withdrawals for qualified medical expenses. ✓ After age 65, you can spend your HSA dollars on anything, even non-healthcare expenses. You’ll simply owe income taxes on withdrawals for non-qualified expenses. ✓ You can move funds from your investment account back into your HSA spending account at any time.

Your health savings account (HSA) is a powerful tool that helps you save money for current and future healthcare needs. But your HSA is more than just a spending account to pay for your out-of-pocket healthcare costs this year. You may not realize this, but your HSA is also a powerful investment vehicle! How much can you save? By contributing the maximum amount to your account and minimizing withdrawals, you can build a substantial nest egg for retirement. Assume you start contributing to your HSA at age 25, contribute $3,600 every year until age 65, and earn an average return of 5% by investing your funds. If you do not make any withdrawals for medical expenses, by age 65 your HSA will be worth more than $460,223. * How do I open an investment account? Log in to the member portal at https://medcom.wealthcareportal.com to open an HSA investment account and start saving today! To learn more, view our HSA investment guide. *For illustrative purposes only. Savings calculations are based on a federal tax rate of 22% and a state tax rate of 5%. Your tax situation may be different. Consult a tax advisor.

www.medcombenefits.com

Contact

MedcomReceipts@medcombenefits.com

(800) 523-7542, option 1

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