Flexible Spending Account Plans are authorized by IRC Section 125 and offer three types of benefits:

 

1) Medical Spending Accounts for unreimbursed medical expenses. The maximum amount is limited by the IRS and indexed each year. Current maximum pre-tax contributions are $3,300 for 2025.

 

 2) Child Care Reimbursement Account for child care expenses. Capped by the IRS at $5,000 annually, or $2,500 if married and filing separately.

 

3) Adoption Assistance Reimbursement Account for qualifying adoption expenses. Capped by the IRS at $17,280 (including special needs children).

Pricing

Standard Flex Spending Account SPD - $250