University Human Resources

Healthcare Flexible Spending Account

A Healthcare Flexible Spending Account (FSA) allows eligible employees who are not currently contributing to an HSA to set aside pre-tax dollars through payroll deductions for qualified out-of-pocket healthcare and dental expenses. These funds may be used to pay for eligible expenses incurred by you, your spouse or eligible dependent(s).

2026 Plan Year Contribution Limits

  • Minimum Annual Election: $240
  • Maximum Annual Election: $3,400

Contributions are deducted pre-tax from payroll and cannot be changed during the plan year.

Important Rules and Timing

  • Expenses must be incurred during the plan year on or after your date of eligibility
  • Expenses are considered incurred when services are provided, not when payment is made
  • If you enroll in Brown’s Consumer-Directed Health Plan (administered by Blue Cross Blue Shield), federal law may restrict reimbursement of prior-year FSA balances. Any remaining funds must be used by December 31

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Resources

This summary is for informational purposes only and does not constitute a legal contract. In cases where disputes occur, the Plan Document will be the ruling and binding instrument.