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SFHSS approves January 2021 addendum allowing dependent‑care FSA carryover and mid‑year changes
Summary
The board approved an addendum to the 2021 member rules and Section 125 cafeteria plan (in response to H.R. 133) to permit prospective mid‑year dependent‑care FSA election changes, limited eligibility extensions for 2020 dependents, and carryover of unused 2020 dependent‑care FSA balances into 2021.
Mitchell Griggs presented an addendum to the SFHSS 2021 member rules and Section 125 cafeteria plan reflecting provisions in the Consolidated Appropriations Act (H.R. 133) enacted in late December 2020. The proposed changes apply only to dependent‑care flexible‑spending accounts (FSAs) and would:
• Allow participants to make prospective changes to dependent‑care…
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