In accordance with federal regulations, employees may elect to contribute a portion of their salary to a flexible spending account. Compensation contributed to this account is not subject to Federal income tax, Social Security taxes and, in most cases, state or local taxes. This plan allows employees to pay for certain unreimbursed expenses on a before-tax basis:
Complete details about the Flexible Spending Plans may be obtained in the Human Resources Office. Enrollment will take place prior to January 1 of each calendar year and may not be changed except under very limited circumstances.