Amounts paid to a daycare provider either in or out of the home are eligible, as long as the provider is not a dependent or relative under the age of 19. Pre-school tuition is reimbursable, but tuition and expenses from grade K-12 schooling are not.

Day care expenses are eligible whether provided by an individual or by an established day care center. If the provider is a day care center which regularly provides care for more than 6 people, the center must comply with state and local laws and regulations. The claim will be paid up to the amount available in the account. The participant will be reimbursed for the rest of the claim once the money is deposited in the account.

Medical expenses that are not reimbursed by your medical insurance such as co-pays, deductibles and coinsurance. Also, if your medical plan does not cover vision exams or hardware, chiropractic care, or similar treatments, these may be eligible for reimbursement under the Section 125 plan.

HSA dollars may be used for qualified medical expenses incurred by the account holder and his or her spouse and dependents. Qualified medical expenses are expenses for medical care and are outlined within IRS Section 213(d). In summary the IRS Section 213(d) states that "the expense has to be primarily for the prevention or alleviation of a physical or mental defect or illness.

You must complete a request for reimbursement form available at www.pennwestern.com and submit it to Penn Western Benefits along with copies of bills, receipts, explanation of benefits from your health care plan, etc. Documentation must include date of service, type of service, and amount of charges. Copies of cancelled checks, credit card receipts, or balance forward statements are not adequate proof of claim. You may mail, fax, or e-mail your request to flex@pennwestern.com.

The HCSAccount may be used to reimburse health care expenses for you, your spouse and anyone who is claimed as a dependent on your federal tax return.

Transportation expenses of a nurse or other person who can give injections, medications and other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as part of treatment. For automobile travel expenses you can use a standard rate of $.20 per mile for services provided in 2007.

ASIFlex has an exhaustive Eligible Expense List. Please note that the list is updated frequently, as required by changing regulations.

Cities and counties are eligible to apply for reimbursement of direct costs of spays & neuters of cats and dogs owned by low-income persons. The Program cannot provide reimbursement to individuals or private organizations such as humane societies or SPCAs.

Regular, full-time employees regularly scheduled to work at least 30 hours a week are eligible to enroll in an FSA. Limited-term employees are not eligible.

Medical expenses that are not covered by health insurance that are incurred by the plan holder, their spouse or dependents and are approved Section 125 expenses can be reimbursed.

According to the IRS, health care expenses for a domestic partner cannot be reimbursed through a HCSAccount unless the domestic partner qualifies as a dependent under the Internal Revenue Code.

Only expenses for your workplace parking and mass transit are eligible on a pre-tax basis. Commuting expenses you cannot claim under the program include but are not limited to the following examples:

You may obtain the Health Care FSA Reimbursement Form and the Dependent Care FSA Reimbursement Form by selecting "Forms" from the menu above.

Qualified expenses must be for out-of-pocket medical care provided to you, your spouse or dependent.

Personal Use Items (e.g., toothpaste, shaving cream, cosmetics).  Click for a list of ineligible personal use items. This list is not all-inclusive.  If you have questions regarding whether an expense is eligible or ineligible under a healthcare FSA, please call CONEXIS at (877) 864-9549.

Medical expenses (including health insurance premiums) incurred prior to your enrollment in an HRA are not eligible for reimbursement. Only those expenses incurred after you establish a plan can be included. BASE® allows reimbursement expenses to begin on the first day of the month of your enrollment. For example, if you enroll in the BASE® 105 HRA on June 15, 2006, then only your expenses established on or after June 1, 2006, are eligible for reimbursement.