Use it or lose it: How to spend your FSA on therapy before year-end

k9bmkDEC@?8m&D6 :E @C =@D6 :Ei w@H E@ DA6?5 J@FC u$p @? E96C2AJ 367@C6 J62C\6?5k^DEC@?8mk^9bm

kAmx7 J@F 92G6 >@?6J D:EE:?8 :? J@FC u$p[ E96 4=@4< :D E:4<:?8] |@DE A=2?D 92G6 2 “FD6 :E @C =@D6 :E” A@=:4J[ >62?:?8 F?FD65 7F?5D 5:D2AA62C 2E J62C\6?5] %96C2AJ :D 2? 6=:8:3=6 6IA6?D6[ 2?5 6G6? :7 J@F’C6 DE2CE:?8 7C@> D4C2E49[ J@F 4@F=5 7:E :? EH@ E@ 7@FC D6DD:@?D 367@C6 >@DE J62C\6?5 5625=:?6D[ 56A6?5:?8 @? AC@G:56C 2G2:=23:=:EJ]k^Am

kAmk2 9C67lQ9EEADi^^HHH]962=E942C6]8@G^92G6\;@3\32D65\4@G6C286^7=6I:3=6\DA6?5:?8\244@F?ED^Qmu=6I:3=6 DA6?5:?8 244@F?EDk^2m Wu$pDX 2?5 k2 9C67lQ9EEADi^^HHH]962=E942C6]8@G^8=@DD2CJ^962=E9\D2G:?8D\244@F?E\9D2^Qm962=E9 D2G:?8D 244@F?EDk^2m Ww$pDX 2C6 AC6\E2I 244@F?ED E92E =6E J@F D6E 2D:56 >@?6J 7C@> J@FC A2J4964< E@ A2J 7@C >65:42= 6IA6?D6D—6DD6?E:2==J 8:G:?8 J@F 2 5:D4@F?E @? 962=E942C6 4@DED 6BF2= E@ H92E6G6C J@F’5 ?@C>2==J A2J :? E2I6D @? E92E :?4@>6]k^Am

kAmu$pD 2C6 E:65 E@ J@FC ;@3 2?5 EJA:42==J 92G6 E92E J62C\6?5 5625=:?6[ H9:=6 w$pD 36=@?8 E@ J@F A6CD@?2==J 2?5 C@== @G6C :?567:?:E6=J] q@E9 42? 4@G6C E96C2AJ[ 3FE E96C6 2C6 D@>6 ?F2?46D E@ <?@H] q6=@H[ k2 9C67lQ9EEADi^^E9C:G6H@C<D]4@>^Qm%9C:G6H@C<Dk^2m 3C62<D 5@H? H96? J@F 42? 2?5 42?’E FD6 E96D6 244@F?ED[ A=FD E96 6I24E DE6AD E@ A2J 7@C E96C2AJ H:E9 2? u$p @C w$p]k^Am

k9bmr2? J@F FD6 J@FC u$p 7@C E96C2AJnk^9bm

kAm*6D[ :? >2?J 42D6D] u$pD 2?5 w$pD 4@G6C E96C2AJ H96? :E’D 566>65 “>65:42==J ?646DD2CJ[” H9:49 6DD6?E:2==J >62?D E96 D6DD:@?D 255C6DD >6?E2= 962=E9 DJ>AE@>D E92E :?E6C76C6 H:E9 J@FC 52:=J =:76 @C EC62E 2 5:28?@D65 >6?E2= 962=E9 4@?5:E:@? =:<6 2?I:6EJ[ 56AC6DD:@?[ @C !%$s]k^Am

kAmkDEC@?8m%96 <6J 5:DE:?4E:@?ik^DEC@?8m %96C2AJ 7@C 4=:?:42= EC62E>6?E :D 4@G6C65[ H9:=6 E96C2AJ 7@C 86?6C2= D6=7\:>AC@G6>6?E EJA:42==J :D?’E]k^Am

k9bm(96? :D E96C2AJ 4@?D:56C65 ‘>65:42==J ?646DD2CJ’nk^9bm

kAm%96 E6C> “>65:42==J ?646DD2CJ” 42? 766= 7CFDEC2E:?8=J G28F6[ 6DA64:2==J H96? J@F’C6 ECJ:?8 E@ 7:8FC6 @FE :7 J@FC u$p H:== 4@G6C J@FC D6DD:@?D] (9:=6 6249 :?DFC2?46 A=2? 92D :ED @H? 567:?:E:@?[ k2 9C67lQ9EEADi^^HHH]?45@:]8@G^H92E\>65:42=\?646DD:EJA57^@A6?Qm>@DE 7@==@H E96D6 7@FC DE2?52C5Dk^2mik^Am

k@=mk=:mkDEC@?8m$6CG:46D EC62E[ 5:28?@D6[ @C AC@G:56 DJ>AE@> C6=:67k^DEC@?8m 7@C 2 962=E9 4@?5:E:@?]k^=:mk=:mkDEC@?8m%C62E>6?E :D 86?6C2==J 2446AE65k^DEC@?8m 2D DE2?52C5 >65:42= 42C6]k^=:mk=:mkDEC@?8m$6CG:46D 2C6 ?646DD2CJ 2?5 2AAC@AC:2E6k^DEC@?8m 7@C E96 962=E9 4@?46C?]k^=:mk=:mkDEC@?8mp =:46?D65 >65:42= AC@G:56Ck^DEC@?8m A6C7@C>D E96 D6CG:46D]k^=:mk^@=m

k9bm(92E E9:D =@@<D =:<6 :? AC24E:46k^9bm

kAmkDEC@?8m%JA:42==J 4@G6C65ik^DEC@?8mk^Am

kF=mk=:m%96C2AJ 7@C 2?I:6EJ E92E :?E6C76C6D H:E9 H@C< @C C6=2E:@?D9:AD]k^=:mk=:ms6AC6DD:@? EC62E>6?E 7@==@H:?8 2 >2;@C =:76 492?86]k^=:mk=:m!%$s 4@F?D6=:?8 27E6C EC2F>2]k^=:mk=:m$6DD:@?D E@ >2?286 5:28?@D65 3:A@=2C 5:D@C56C]k^=:mk=:mr@FA=6D E96C2AJ H96? @?6 A2CE?6C 92D 2 4=:?:42= 4@?5:E:@? 27764E:?8 E96 C6=2E:@?D9:A]k^=:mk^F=m

kAmkDEC@?8m&DF2==J ?@E 4@G6C65ik^DEC@?8mk^Am

kF=mk=:mv6?6C2= DEC6DD >2?286>6?E H:E9@FE 4=:?:42= DJ>AE@>D]k^=:mk=:m{:76 4@249:?8 @C A6CD@?2= 56G6=@A>6?E]k^=:mk=:m#6=2E:@?D9:A 6?92?46>6?E H:E9@FE >65:42= ?646DD:EJ]k^=:mk=:m$6DD:@?D H:E9 F?=:46?D65 4@F?D6=@CD]k^=:mk=:m!C6G6?E:G6 >6?E2= H6==?6DD WE9@F89 D@>6 A=2?D 2C6 6IA2?5:?8 4@G6C286 96C6X]k^=:mk^F=m

kAm%96C2A:DED 56E6C>:?6 >65:42= ?646DD:EJ 5FC:?8 J@FC :?:E:2= :?E2<6 >66E:?8] (96? E96D6 DE2?52C5D 2C6 >6E[ E96J 42? HC:E6 2 “=6EE6C @7 >65:42= ?646DD:EJ” E92E 6IA=2:?D H9J J@F’== 36?67:E 7C@> E96C2AJ 2?5 D6?5 E92E 5@4F>6?E2E:@? E@ u$p 25>:?:DEC2E@CD 2?5 :?DFC2?46 AC@G:56CD]k^Am

k9bm%96C2AJ D6CG:46D E92E BF2=:7J 7@C u$pk^9bm

kAm|@DE E2=< E96C2A:6D 56=:G6C65 3J =:46?D65 >6?E2= 962=E9 AC@G:56CD BF2=:7J 7@C u$pD H96? E:65 E@ 2 5:28?@D65 4@?5:E:@? @C 566>65 >65:42==J ?646DD2CJ]k^Am

k9bm%JA6D @7 E96C2AJ FDF2==J 4@G6C65k^9bm

kAmkDEC@?8mx?5:G:5F2= E96C2AJik^DEC@?8m |@DE @?6\@?\@?6 E2=< E96C2AJ D6DD:@?D 2C6 4@G6C65 H96? >65:42==J ?646DD2CJ[ :?4=F5:?8 4@8?:E:G6 3692G:@C2= E96C2AJ[ 5:2=64E:42= 3692G:@C E96C2AJ[ 2?5 ADJ49@5J?2>:4 E96C2AJ]k^Am

kAmkDEC@?8m!DJ49:2EC:4 42C6ik^DEC@?8m |65:42E:@? >2?286>6?E 2?5 ADJ49:2EC:4 6G2=F2E:@?D 2C6 EJA:42==J 4@G6C65 H96? >65:42==J C6BF:C65]k^Am

kAmkDEC@?8mvC@FA E96C2AJik^DEC@?8m vC@FA D6DD:@?D >2J 36 4@G6C65 :7 ?646DD2CJ[ 6:E96C 2=@?6 @C 2=@?8D:56 :?5:G:5F2= E96C2AJ]k^Am

kAmkDEC@?8mr@FA=6D^72>:=J E96C2AJik^DEC@?8m {6DD 4@>>@?=J 4@G6C65[ 3FE 42? BF2=:7J :7 6DD6?E:2= E@ EC62E:?8 @?6 A6CD@?’D 5:28?@D65 >6?E2= 962=E9 4@?5:E:@?]k^Am

kAmkDEC@?8m~?=:?6 E96C2AJik^DEC@?8m k2 9C67lQ9EEADi^^A>4]?43:]?=>]?:9]8@G^2CE:4=6D^!|rghdehh_^Qm#6D62C49 D9@HDk^2m @?=:?6 E96C2AJ :D 6BF2==J 67764E:G6 2D :?\A6CD@? D6DD:@?D[ D@ >@DE u$pD 2?5 w$pD 4@G6C 3@E9 56=:G6CJ >6E9@5D]k^Am

k9bm(92E >:89E ?@E 36 4@G6C65k^9bm

kAm{:76 4@249:?8[ 4@F?D6=:?8 H:E9 F?=:46?D65 AC@G:56CD[ 2?5 E96C2AJ 7@4FD65 D@=6=J @? D6=7\:>AC@G6>6?E @C 86?6C2= A6CD@?2= 56G6=@A>6?E EJA:42==J H@?’E BF2=:7J[ 6IA=2:?D k2 9C67lQ9EEADi^^HHH]2>6C:AC:D625G:D@CD]4@>^2FDE:?]D9@CEC665^QmpFDE:? $9@CEC665[ qup[ r#!r[ r!rk^2m[ 2 46CE:7:65 7:?2?4:2= 25G:D@C 2E p>6C:AC:D6 u:?2?4:2=[ D:?46 E96D6 D6CG:46D 2C6?’E E:65 E@ >65:42= EC62E>6?E]k^Am

k9bmw@H >F49 42? J@F 24EF2==J D2G6nk^9bm

kAm&D:?8 2? u$p 7@C E96C2AJ EJA:42==J D2G6D J@F `dT E@ adT @C >@C6 @? 4@DED[ 56A6?5:?8 @? J@FC E2I 3C24<6E] w6C6’D E96 D:>A=6 >2E9]k^Am

kAmkDEC@?8mtI2>A=6 `i !2J:?8 @FE\@7\A@4<6E 7@C E96C2AJk^DEC@?8mk^Am

kF=mk=:m%96C2AJ 4@DEDi S`[g__ A6C J62Ck^=:mk=:m*@FC E2I C2E6i acT W7656C2= Z DE2E6Xk^=:mk=:m*@F A2J S`[g__ H:E9 27E6C\E2I 5@==2CDk^=:mk^F=m

kAmkDEC@?8mtI2>A=6 ai &D:?8 J@FC u$p 7@C E96C2AJk^DEC@?8mk^Am

kF=mk=:m%96C2AJ 4@DEDi S`[g__ A6C J62Ck^=:mk=:mu$p 4@?EC:3FE:@?i S`[g__ WAC6\E2IXk^=:mk=:m%2I D2G:?8Di 2AAC@I:>2E6=J Scb_ WacT @7 S`[g__Xk^=:mk=:m*@FC 24EF2= @FE\@7\A@4<6E 4@DEi S`[bf_k^=:mk^F=m

kAmkDEC@?8mx7 J@F 92G6 :?DFC2?46ik^DEC@?8m u$pD 42?’E A2J J@FC >@?E9=J AC6>:F>D[ 3FE E96J 4@G6C k2 9C67lQ9EEADi^^HHH]962=E942C6]8@G^92G6\;@3\32D65\4@G6C286^7=6I:3=6\DA6?5:?8\244@F?ED^Qm565F4E:3=6D[ 4@A2JD[ 2?5 4@:?DFC2?46Dk^2m] p Sb_ 4@A2J A6C D6DD:@? 364@>6D C@F89=J Sab E@ Sad H96? A2:5 H:E9 u$p 5@==2CD[ 56A6?5:?8 @? J@FC E2I C2E6] u@C `a D6DD:@?D[ E92E EC2?D=2E6D E@ 23@FE Sfd :? D2G:?8D]k^Am

kAm%@ >2I:>:K6 J@FC u$p 36?67:ED[ A=2? 29625] |@DE u$p 7F?5D 5@?’E C@== @G6C J62C E@ J62C[ D@ 3F586E J@FC E96C2AJ 4@DED E@ 2G@:5 =@D:?8 F?FD65 >@?6J[ 6IA=2:?D k2 9C67lQ9EEADi^^E9C:G6H@C<D]4@>^6IA6CE^>:496==6A2?2J@E@G^Qm|:496==6 !2?2J@E@Gk^2m[ 9625 @7 C6G6?F6 4J4=6 >2?286>6?E 2E %9C:G6H@C<D]k^Am

k9bmw@H E@ FD6 J@FC u$p 7@C E96C2AJk^9bm

kAmw6C6’D 9@H E@ E2A :?E@ J@FC u$p 7@C E96C2AJ :? E9C66 DEC2:89E7@CH2C5 DE6AD[ 244@C5:?8 E@ $9@CEC665]k^Am

k9bm$E6A `i '6C:7J 4@G6C286 2?5 2446AE2?46k^9bm

kF=mk=:mr@?E24E J@FC u$p A=2? 25>:?:DEC2E@C E@ 4@?7:C> H92E E96J 4@?D:56C >65:42==J ?646DD2CJ]k^=:mk=:mpD< J@FC E96C2A:DE :7 E96J 2446AE u$p 42C5D @C 42? AC@G:56 AC@A6C 5@4F>6?E2E:@? 7@C C6:>3FCD6>6?E]k^=:mk=:mr@?7:C> E96 E96C2A:DE :D =:46?D65 2?5 42? HC:E6 =6EE6CD @7 >65:42= ?646DD:EJ]k^=:mk^F=m

k9bm$E6A ai z66A 56E2:=65 C64@C5Dk^9bm

kAm|@DE u$p 25>:?:DEC2E@CD C6BF:C6 :E6>:K65 C646:AED 7C@> 6249 D6DD:@?[ ?@E DF>>2CJ DE2E6>6?ED] $2G6 6G6CJ C646:AE 2?5 5@4F>6?E E9C@F89@FE EC62E>6?E]k^Am

k9bm$E6A bi $F3>:E 4=2:>D @C FD6 J@FC u$p 42C5k^9bm

kAmx7 J@FC AC@G:56C 2446AED u$p 42C5D[ J@F 42? A2J 5:C64E=J H:E9 J@FC u$p 563:E 42C5 2E E96 E:>6 @7 D6CG:46] x7 E96J 5@?’E 2446AE u$p 42C5D[ J@F’== A2J H:E9 J@FC A6CD@?2= 7F?5D 2?5 E96? DF3>:E C646:AED E@ J@FC u$p 25>:?:DEC2E@C 7@C C6:>3FCD6>6?E[ $9@CEC665 6IA=2:?D]k^Am

kAm$@>6 E96C2AJ AC@G:56CD DEC62>=:?6 E9:D AC@46DD 3J 2446AE:?8 u$p 42C5D 5:C64E=J 2?5 96=A:?8 H:E9 5@4F>6?E2E:@?]k^Am

k9bm(92E E@ 2D< J@FC E96C2A:DE 23@FE u$p 4@G6C286k^9bm

kAmu:?2?4:2= 4@?D:56C2E:@?D D9@F=5?’E 255 DEC6DD E@ J@FC E96C2AJ ;@FC?6J] z?@H:?8 H96E96C 2 E96C2A:DE 2446AED J@FC u$p 2?5 F?56CDE2?5:?8 E96:C 3:==:?8 AC@46DD 96=AD J@F 7@4FD @? 962=:?8 C2E96C E92? H@CCJ:?8 23@FE 4@DED]k^Am

kAmkDEC@?8mtDD6?E:2= BF6DE:@?D E@ 2D<ik^DEC@?8mk^Am

kF=mk=:ms@ J@F 2446AE u$p 42C5D 5:C64E=Jnk^=:mk=:mr2? J@F AC@G:56 5@4F>6?E2E:@? C6BF:C65 7@C u$p C6:>3FCD6>6?Enk^=:mk=:m(:== J@F HC:E6 2 =6EE6C @7 >65:42= ?646DD:EJ :7 ?66565nk^=:mk=:m(92E :?7@C>2E:@? 5@ J@F ?665 7C@> >6 E@ 4@>A=6E6 u$p A2A6CH@C<nk^=:mk=:mw@H 5@ J@F 92?5=6 u$p 4=2:> 56?:2=D @C 2AA62=Dnk^=:mk^F=m

k9bm#6BF:C65 5@4F>6?E2E:@?k^9bm

kAm*@FC E96C2A:DE H:== HC:E6 2 =6EE6C @7 >65:42= ?646DD:EJ E@ 56>@?DEC2E6 H9J EC62E>6?E :D >65:42==J ?646DD2CJ] k2 9C67lQ9EEADi^^;@FC?2=D]=HH]4@>^AC24E:42=ADJ49:2ECJ^uF==E6IE^a_a`^_f___^!C@G:5:?8020#@FE:?60|65:42=0}646DD:EJ0{6EE6C0E@]f]2DAIQmxE EJA:42==J :?4=F56Dk^2mi J@FC 5:28?@D:D @C DJ>AE@>D[ 9@H E96J :>A2:C 52:=J 7F?4E:@?:?8[ E96 C64@>>6?565 EC62E>6?E A=2?[ 2?5 H9J E92E EC62E>6?E :D 4=:?:42==J 2AAC@AC:2E6]k^Am

kAmu$p 25>:?:DEC2E@CD 2=D@ EJA:42==J C6BF:C6 C646:AED E92E 4=62C=J D9@Hik^Am

kF=mk=:m!C@G:56C ?2>6 2?5 4C656?E:2=Dk^=:mk=:ms2E6 @7 D6CG:46k^=:mk=:mp>@F?E 492C865k^=:mk=:ms6D4C:AE:@? @7 D6CG:46 W6]8][ “x?5:G:5F2= !DJ49@E96C2AJ $6DD:@?”Xk^=:mk=:m*@FC ?2>6 2D E96 A2E:6?Ek^=:mk^F=m

kAm“u$p A=2?D C6BF:C6 E92E J@F C6E2:? 2== C646:AED 7@C FA E@ EH@ J62CD[” !2?2J@E@G D2JD[ 255:?8 E92E :7 J@F >:DA=246 2 C646:AE[ J@F >2J 36 23=6 E@ C6BF6DE 2? :E6>:K65 4@AJ 7C@> E96 AC@G:56C]k^Am

k9bm%96 3@EE@> =:?6k^9bm

kAmu$pD 2?5 w$pD @776C D:8?:7:42?E D2G:?8D @? E96C2AJ 4@DED—EJA:42==J `dT E@ adT @C >@C6 56A6?5:?8 @? J@FC E2I 3C24<6E—H96? D6DD:@?D >66E >65:42= ?646DD:EJ DE2?52C5D] %96 <6J :D H@C<:?8 H:E9 2 =:46?D65 E96C2A:DE H9@ F?56CDE2?5D E96D6 C6BF:C6>6?ED 2?5 42? AC@G:56 AC@A6C 5@4F>6?E2E:@?]k^Am

kAm%@ >2I:>:K6 J@FC 36?67:ED[ G6C:7J 4@G6C286 367@C6 DE2CE:?8 EC62E>6?E[ <66A 56E2:=65 C64@C5D[ 2?5 49@@D6 AC@G:56CD 6IA6C:6?465 H:E9 u$p AC@46DD6D] $@>6 4@>A2?:6D 2446AE u$p 42C5D 5:C64E=J 2?5 92?5=6 >F49 @7 E96 A2A6CH@C<[ >2<:?8 :E 62D:6C E@ 7@4FD @? J@FC >6?E2= 962=E9 C2E96C E92? 25>:?:DEC2E:G6 9FC5=6D]k^Am

kAm#6>6>36Ci $66<:?8 E96C2AJ :D 2? :?G6DE>6?E :? J@FC H6==36:?8[ 2?5 u$pD 2C6 56D:8?65 E@ >2<6 E92E :?G6DE>6?E >@C6 277@C523=6]k^Am

kAmk2 9C67lQ9EEADi^^E9C:G6H@C<D]4@>^96=A\H:E9^A2J:?8\7@C\E96C2AJ^42?\J@F\FD6\7D2\7@C\E96C2AJQmk6>m%9:D DE@CJk^6>mk^2m k6>mH2D AC@5F465 3Jk^6>m k2 9C67lQ9EEADi^^E9C:G6H@C<D]4@>^Qmk6>m%9C:G6H@C<Dk^6>mk^2m k6>m2?5 C6G:6H65 2?5 5:DEC:3FE65 3Jk^6>m k2 9C67lQ9EEADi^^9F3D]=2^"_b<=8$#_Q C6=lQ?@7@==@HQmk6>m$E24<6Ck^6>mk^2m]k^Am