General Information

To be eligible to enroll in an HFSA or a DFSA, you must be a regular full-time or regular part-time employee.

You must actively elect the HFSA and/or DFSA during the annual open enrollment period each year. If you do not make a contribution election for the HFSA and/or DFSA during this annual open enrollment period, you will not be a participant in either or both accounts for 2014. These elections do not roll over each year.

Use it or lose it. Any 2013 HFSA and/or DFSA balances will be forfeited if not used by the deadline(s) to incur expenses (March 15, 2014 for HFSA expenses; December 31, 2013 for DFSA expenses) and claims are not submitted (postmarked or faxed) to Ceridian by April 15, 2014.

You must keep all your receipts for eligible expenses. You may be asked to submit them for reimbursement. If you are unable to provide proof of a claim with a receipt, your HFSA debit card will be deactivated and you will be asked to either submit payment to cover those expenses or submit substitute receipts for any other eligible out-of-pocket expenses.

If you enroll in an FSA for 2014, you will receive a welcome email from YSA in December. The YSA website (accessible directly from the YBR website starting January 1, 2014) will provide all the tools and information you need to manage your account(s). For example, you will be able to view your account balance(s), submit and check the status of claims, learn about eligible expenses and more.

• In addition, if you enroll in an HFSA for 2014, soon after you receive your welcome email you will receive a YSA debit card that you can use to pay eligible healthcare expenses beginning January 1, 2014. You cannot use your YSA card for DFSA expenses.
• Need additional HFSA debit cards? Once you have activated your YSA card, you can request additional cards for eligible dependents (spouse, children) through the YSA website starting January 2, 2014.

Important Claims Transition Information

As mentioned, Aon Hewitt's Your Spending Account (YSA) will replace Ceridian as the administrator for the HFSA and DFSA. Keep track of these important dates as you prepare for the transition from Ceridian to YSA.

Key Date	What You Need to Know/What You Need to Do
November 30, 2013	Last day you can make elections or changes to your FSAs for the current year — even if you experience a qualified status change that permits you to make changes to your benefits.
December 31, 2013	Expiration date for your 2013 Ceridian HFSA debit card. This is the last day to use your card to pay for your eligible healthcare expenses. Last day to incur dependent care expenses that can be reimbursed from your 2013 Ceridian DFSA.
January 1, 2014	If you have a balance in your 2013 Ceridian HFSA: Use it — do not lose it. Be sure to exhaust your 2013 balance before using your 2014 account to pay for eligible healthcare expenses you incur during the 2013 HFSA "grace period" (January 1, 2014 through March 15, 2014). Continue to incur expenses and submit claims against your balance in your 2013 HFSA during the grace period until your balance = $0. If you do not have a balance in your 2013 Ceridian HFSA: Start using your 2014 YSA HFSA to be reimbursed for eligible healthcare expenses. You can use your YSA HFSA debit card or submit claims to YSA. Start using your 2014 YSA DFSA to be reimbursed for eligible dependent care expenses.
March 15, 2014	2013 HFSA grace period ends. This is the last day to incur eligible healthcare expenses that can be reimbursed from your 2013 Ceridian HFSA.
April 15, 2014	2013 FSA claims submission deadline. All your 2013 HFSA and/or DFSA claims must be submitted (postmarked or faxed) to Ceridian by this date.