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Flexible Spending Accounts

Flexible Spending Accounts are offered to HCDE employees as a portion of our Flexible Benefits Plan. This Flexible Benefits Plan includes:

Simple Premium Reduction – Allows you to have health insurance contributions deducted from your paycheck tax free. (All eligible employees will automatically be enrolled in the Section 125c plan unless the employee chooses to waive this option in writing).

Healthcare (Medical) Flexible Spending Account – allows you to payroll deduct a predetermined amount (up to $2,750 annually) tax free for qualifying medical care expenses that are not reimbursed by insurance. Qualifying medical care expenses means expenses incurred by the participant or by the spouse or dependent of such participant as defined by the Internal Revenue Codes governing medical reimbursement accounts.

Dependent Care Reimbursement Flexible Spending Account – allows you to payroll deduct a predetermined amount (up to $5,000 annually) tax free for day care expenses from a qualified day care provider. Dependent care expenses must meet the requirements as defined by the Internal Revenue Code governing dependent care reimbursement accounts.

Initial enrollment: newly eligible employees must make their benefit elections within 30 days of hire. (All eligible employees must complete an enrollment form even if declining coverage)

Open enrollment period: During open enrollment (generally the month of October) employees may elect coverage, delete coverage, add/delete dependents or change medical plans. Benefit elections made during the open enrollment period are effective January 1st of the following year.

Elections cannot be revoked or changed mid-year except in the case of a qualifying life event such as:

  • Marriage
  • Divorce
  • Legal Separation
  • Death
  • Birth or adoption of a child
  • Spouse’s employment status changes
  • Termination of employment
  • Significant change in spouse’s health insurance plan
  • Dependent ceases to be eligible for coverage

To add, delete or change coverage due to a qualifying life event you must notify the Benefits Department at (423) 498-7088. If notification is not provided within 30 days of the event you will have to wait until the next open enrollment period (month of October) to make a change. Elections or changes made during the open enrollment period are effective January 1st of the following year.

Flexible Spending Account Plan Administrator

P&A Group
17 Court Street, Suite 500
Buffalo, NY 14202-3204

Customer Service: 1-800-688-2611
Claim Fax Number: 1-877-855-7105 or 1-716-855-7105


Flexible Spending Account Claim form


Cafeteria Plan SPD


Cafeteria Plan Document


Cafeteria Plan Decline to Participate Form


Debit Card Flyer


Flexible Spending Plan Flyer





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