CCP 12-13-2004 - Laserfiche WebLink

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Citv of Arden Hills Summary Plan Description IRS Publication 502, which you may obtain from the Internal Revenue Service, describes tax- . deductible health care expenses, which are very similar to the expenses eligible for reimbursement. There are, however, some important differences to note which you will not find in that publication. The cost of over-the-counter drugs may be reimbursed under the Plan if they have been purchased for the diagnosis, treatment, or prevention of disease or for treatment of sickness or injury, regardless of whether they are deductible for federal income tax purposes and regardless of whether or not they have been prescribed by a physician. Also note that any expense covered by an insurance policy or which will be reimbursed from any other source is ineligible for reimbursement. In addition, expenses for cosmetic procedures that are not medically necessary are not eligible for reimbursement. The following list gives examples of the types of health care expenses covered: Surgical services Hospilal services Laboratory services Prescriplion medicine and drugs Over-the-counter drugs Ambulance services Pre-natal care Orthodontia Vision care Contact lenses Seeing eye dogs Tape Recorders for blind persons X-ray treatments Nursing services Dental services Insulin Chiropractic and osteopathic services Chemical dependency services Psychiatric care Prescription eyeglasses Hearing aids Wheelchairs Crutches . As noted earlier, you can be reimbursed only for expenses incurred during your Period of Coverage for that Plan Year. In addition, no health care expense will be reimbursed under this Plan to the extent that either the expense is covered and paid or reimbursed by any health or accident plan or insurance policy covering you, your spouse, or any Dependent, or if you will be reimbursed for the expense from another source. 4. Devendent Care Reimbursement Expenses. You may also set aside available Pre-tax Contributions in a dependent care reimbursement account. This account can be used to reimburse you for amounts paid for household services or for the care of a QualifYing Individual if those amounts are paid to permit you (and your spouse, if married) to be gainfully employed during a period for which there is a Qualifying Individual with respect to you. If expenses are incurred outside of your household, they will be eligible for reimbursement only if they are incurred for the care of a Qualifying Individual under the age of thirteen (13) or a Qualifying Individual that spends at least eight (8) hours per day in your household. In addition, if Ihe expense is incurred outside your home at a facility that provides care for more than six (6) individuals that do not regularly live in the facility, the facility must comply with all applicable state and local laws and regulations, including any applicable licensing requirements. For example, if you must place)'ourfour year old son in a child care centerin order for you to work as a full-time employee of the Employer, or to enable your spouse to seek employment while you remain employed by the Employer, this child care expense would be eligible for . SPD-4