州立鲍灵格林大学 offers three different types of 健康账户 that will allow employees to set aside pre-tax dollars to pay for out-of-pocket expenses for themselves and their eligible dependents, even if those dependents are not covered under the BGSU insurance plans.  这些费用可以是医疗费, 处方, dental, or vision services that are not covered or paid in full by the plan as long as they are qualified expenses according to the IRS.

如果选择运行状况计划A, you are also eligible to participate in both the Flexible Spending Accounts for health care and dependent day care.  这些计划由FlexSave管理.  如果选择“健康计划B”, you will automatically be enrolled for a Health Savings Account through PNC Bank and are no longer eligible for a health care FSA.  You have the option to contribute to the health savings account, however this is not required.   Please click on the corresponding account tabs for further information.

The 州立鲍灵格林大学 Health Savings Account is administered by PNC Bank through the PNC BeneFit Plus Program. 如果你参加医疗计划B, you will be receiving employer contributions to the Health Savings Account. 在初次选举时, 人力资源 will begin your account setup through PNC BeneFit Plus. When that is completed you will receive an email notification from PNC BeneFit Plus to finalize your account activation through the online portal. If you do not complete the finalization of your account setup within 90 days from account initialization, 你将丧失任何雇主供款.

Health Savings Accounts (HSA) are only available to employees covered under a High Deductible Health Plan such as the BGSU Health Plan B, 并允许你控制你的储蓄方式, invest, 用你的医保钱.  The HSA is a bank account but the money in the account is used to pay for healthcare related expenses.  高免赔额健康计划是健康计划的覆盖范围, and the HSA is a companion savings account that is opened for you based on your enrollment in Health Plan B.  Or, you can save the money in your HSA to use for qualified expenses when you retire.  这是你的选择.   If you leave Health Plan B or BGSU once you have money in the HSA, 这个账户是你的，永远属于你.

符合资格申请健康储蓄帐户:

• 你必须参加健康计划B
• 你不可能 claimed as a dependent on someone else’s tax return
• 你不可能 covered by a spouse’s Flexible Spending Account
• 你不可能 covered by any other health plan unless it is an HSA-qualified plan, and
• 你不可能 参加 医疗保险A部分和/或B部分或D部分

For 2024, the IRS limits contributions for a Health Savings Account to be $4,单人房150美元，8美元,一个家庭300.  如果你是55岁或以上, 国税局确实允许1美元,该年度的额外补缴款为1,000美元.  These contribution limits include both employee and employer contributions.

For additional details regarding Health Savings Accounts eligibility requirements, please 查阅IRS第969号出版物 或者和你的税务顾问谈谈.

需要考虑的事项:

• You can use the funds in your HSA to pay for the health expenses of dependents covered under another health plan, 只要他们是符合美国国税局规定的合格家属.
• 你只能花你账户里的钱.  如果你的开支超过了收支平衡, 你需要另一种方式支付剩余的费用, 比如个人支票或现金.  You can request reimbursement after you have accumulated more money in your account.
• 每次你使用你的HSA, save your receipt in case the IRS requests that you prove your claim(s) was for a qualified expense.  如果你把资金用在不合格的开支上, 您将为不符合条件的金额缴纳税款和罚款.
• Remember to assign a beneficiary for your account within the PNC BeneFit Plus website, 因为你的HSA是可继承的资产.
• 钱永远属于你，即使你离开了波士顿州立大学.
• The funds carry over from year to year so that you never have to worry about losing your money.
• If you leave a Flexible Spending Account(FSA) and enroll in Health Plan B with a Health Savings Account(HSA), FSA中任何未使用的资金将被没收.
  
• 美国国税局设定了年度捐款限额.  Your contributions in combination with the contributions from BGSU cannot exceed the IRS annual limit.
• If you become no longer 参加 the BGSU Plan B, the account has a $3.你将支付每月95英镑的费用.  费用会自动从你的HSA账户中扣除.

For details regarding what expenses are eligible for reimbursement, please 审查IRS出版物502.  

If you use funds from your Health Savings Account during a calendar year, you will receive an IRS Form 1099-SA from PNC Bank to assist you with completing IRS Form 8889.   You can also obtain a copy of your 1099-SA electronically by logging into your PNC account.

View more information on the IRS Form 8889 and its requirements    
 

A flexible spending account for healthcare is an account that you put money into on a pretax basis for out-of-pocket expenses for yourself and your eligible dependents, 即使他们不在BGSU的保险计划范围内. This plan is administered by FlexSave, a subsidiary of 俄亥俄州医疗互助协会. To be eligible to participate in the Flexible Spending Account for Healthcare, you cannot be 参加 a High Deductible Health Plan including BGSU Health Plan B.

如果你是符合福利条件的雇员, you can elect to begin a flexible spending account for healthcare effective the first of the month following your date of hire/change in family status, 或在下一个日历年的公开博天堂官方期间.  When you enroll for a flexible spending account for healthcare, keep in mind that you are electing the amount for the remainder of that calendar year, 而且只在那个日历年.  The IRS requires that you must reelect to have payroll deductions for a flexible spending account each year during open enrollment for the following calendar year.   

To review the eligibility guidelines and eligible expenses for a flexible spending account for healthcare review IRS出版物502.  

If you are 参加 BGSU Health Plan A and a Flexible Spending Account for healthcare, your medical claims are processed by 俄亥俄州医疗互助协会 and any patient responsibility will automatically be submitted to FlexSave for reimbursement.  这消除了申请索赔的需要，节省了您的时间.

• By electing to have all claims automatically roll to your flexible spending account for healthcare, you are substantiating that all expenses are not covered by any other insurance plan.
• If you have secondary health insurance and are using a flexible spending account for healthcare for reimbursement of specific claims, you must elect to waive the automatic rollover feature and submit claims directly as needed.
• If you are not covered under the BGSU Health Plan A and elect a flexible spending account for healthcare, 你毋须就转期提交豁免书, 但必须根据需要直接提交索赔.
• All employees 参加 a flexible spending account for healthcare will be automatically enrolled for the automated claims rollover feature unless a waiver form is completed and submitted to FlexSave.

需要考虑的事项:

• The total amount of your annual election will be available for reimbursement after the beginning of the calendar year.
• You will be required to provide proof of any eligible unpaid expenses at the time of reimbursement.
• You can elect to have your reimbursement directly deposited into your designated bank account.
• The flexible spending account for healthcare does have a carryover provision allowing the account to carryover up to $610 of unused funds as of the end of the plan year.  The carryover amount can be used to reimburse eligible expenses during the plan year in which is it carried over to.  Anything in excess the allowed rollover amount unused at the end of the year will be forfeited by law. 
• Your election will be in place for the plan year in which you elect.  If you do not receive pay for one or more of your normal scheduled pay periods during the year, the amount deducted for your account will be increased in subsequent periods in order to meet your annual plan year election, 按照法律的要求.
• 你每年可供款的最高金额为3,050元.00. 
  
• Claims for the calendar year can be submitted during that calendar year, or up through 90 days following the end of the plan year OR the end of your last day covered by the plan.

A flexible spending account for dependent day care is an account that you put money into on a pretax basis for out-of-pocket work related child care and elder care expense for what you pay toward child/dependent care for children up to age 13.  You may also use this account for day care provided to your dependent spouse/parents.  You (and your spouse if married) need to be working to enroll in this program.   This plan is administered by FlexSave, a subsidiary of 俄亥俄州医疗互助协会.   

如果你是符合福利条件的雇员, you can elect to begin a flexible spending account for dependent day care effective the first of the month following your date of hire/change in family status, 或在下一个日历年的公开博天堂官方期间.  When you enroll for a flexible spending account for dependent day care, keep in mind that you are electing the amount for the remainder of that calendar year, 而且只在那个日历年.  The IRS requires that you must reelect to have payroll deductions for a flexible spending account each year during open enrollment for the following calendar year.  

Eligible expenses under this account are those that could otherwise be claimed for the Dependent Care Tax Credit on your federal income tax.  The account can be used for licensed nursery schools and child care centers, 在家或在家外照顾与工作相关的孩子, 残疾家属家庭护理专家, 和家庭护理专家照顾你的孩子或老人.

需要考虑的事项:

• The amount available for reimbursement at the time you file a claim is the current amount in your account.
• You will be required to provide proof of any eligible expenses at the time of reimbursement.
• You can elect to have your reimbursement directly deposited into your designated bank account.
• The flexible spending account for dependent day care does NOT have a carryover provision.
• Your election will be in place for the plan year in which you elect.  If you do not receive pay for one or more of your normal scheduled pay periods during the year, the amount deducted for your pay will be increased in subsequent periods in order to meet your annual plan year election, 按照法律的要求.
• 你每年可供款的最高金额为5,000元.每户00元.
• 夫妻双方, 不管他们是不是波士顿州立大学的员工, can participate in the Dependent Day Care account as separate individuals; however, 不能超过5美元,每个家庭最高可获000美元.
• Claims for the calendar year can be submitted during that calendar year, or up through 90 days following the end of the plan year OR the end of your last day covered by the plan.