The FSA Participant Handbook provides the general guidelines for participation in an Unreimbursed Medical (URM) or Dependent Day Care (DDC) flexible spending account (FSA). Information in the FSA Participant Handbook includes URM and DDC explanations and program guidelines, our privacy practices, examples of eligible medical care expenses, sample receipts, tips for filing URM and DDC reimbursement claim requests, and general IRS rules governing FSAs.

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