Note: To participate in the Flexible Spending Account plan for 2009, annual enrollment is required.

The Health Care Reimbursement Account (HCRA) is a voluntary program established under Internal Revenue Code (IRC) section 105 that allows you to pay for eligible health care expenses not covered by your insurance on a pre-tax, salary reduction basis.

You can participate in the Health Care Reimbursement Account program if you are an active employee who:

• Is appointed by the University to work at least 50% time for 1 year or more (full benefits eligible employee) or
• Is appointed by the University to work 100% time for 3 months or more (mid-level benefit eligible employee) or
• Is appointed to work at least 43.75% time (CORE eligible benefits employee) or
• Has worked 1,000 hours in a 12-month period

The Health Care Reimbursement Account requires annual enrollment. You can enroll:

• When you are first hired
• When you transfer to an eligible appointment
  • Complete the online enrollment or the UPAY 717 form (PDF)
• During open enrollment using the At Your Service Open Enrollment Web site
• If you have an eligible family or employment status change
  • Complete the UPAY 919 form (PDF)

Contribution limits:

• The minimum contribution is $180 per year.
• The maximum contribution is $5,000 per year.
• Carefully estimate your eligible expenses for the year because the IRS won't let you be reimbursed for any unclaimed funds in your account after the 2 1/2-month grace period.

Reimbursement:

• Participants will receive an SHPS debit card with the annual limit.
• When the card is used at participating providers or merchants, the money is deducted from the card.
• No reimbursement forms are needed.
• Some expenses will require documentation, so it's important to retain all receipts in the event of an audit.

• Getting a claim form via SHPS.
• Completing the form, attaching the Explanation of Benefits (EOB) or receipts and either faxing it to (502) 267-2233 or mailing it to SHPS Inc., FSA Processing Center, P.O. Box 34700, Louisville, KY 40232-4700.
• SHPS will mail your reimbursement check to you within 11 business days unless you sign up for automatic deposit.
• Contact an SHPS representative at (877) 270-3915.
• For more information on reimbursement, visit At Your Service or see the Health Care Summary Plan (HCRA), available in PDF or from the Benefits Office.

• It is your responsibility to make sure that expenses are eligible. For details, visit the SHPS Web site or read IRS Publication 502 (PDF).
• Note that eligible expenses reimbursed from your Health Care Reimbursement Account cannot be claimed as a tax credit on your income tax return.

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