FSA and Dependent Day Care Account Change

Mid-Year Changes

Typically, outside of Annual Benefits Enrollment, the IRS requires a qualifying life event (e.g. marriage, birth of a child, etc.) to make a change to Flexible Spending Accounts (FSA) and Dependent Day Care Accounts.

Due to the COVID-19 pandemic, the Group Insurance Board has approved the flexibility granted by the IRS to allow a mid-year change to either of these accounts without a qualifying life event.

From July 1, 2020 until August 31, 2020, if you are currently enrolled in a FSA and/or Dependent Day Care Account, you have a one-time opportunity to increase or decrease your annual contribution.

    • IncreasesAllowed up to the maximum of $2,700 for health care FSA and $5,000 for dependent day care. The increased amount may be used for any eligible expense(s) incurred in 2020, even those that occurred prior to your new election.
    • DecreasesYou may only decrease your annual contribution amount to no less than what you have already contributed or spent year-to-date, whichever is greater.

Any change made is effective the first of the month following receipt of your change request form.

Increased Healthcare FSA Carryover

Additionally, the Group Insurance Board approved a $50 increase to the amount you may carryover for healthcare FSA effective January 1, 2021. You may carryover up to $550 from the 2020 plan year to the 2021 plan year. No action is necessary on your part to take advantage of the increased healthcare FSA carryover amount.

How to Make a Mid-Year Change

To make a change to your FSA and/or Dependent Day Care Account, complete an Election Change Request Form. On the form, in step 3, check “COVID-19” as the reason for your change. Then, submit the form by September 1, 2020 to UW-Shared Services, Service Operations:

Emailserviceoperations@uwss.wisconsin.edu
Fax: (608) 890-2327
Mail: 660 W. Washington Ave, Ste 201, Madison, WI 53703

Additional Information

There were items discussed during the June 29, 2020 Group Insurance Board meeting that allowed additional flexibility for benefit plans offered through the Department of Employee Trust Funds (ETF). Some of these items are:

    • health plan enrollment changes,
    • an extended timeframe to submit 2019 FSA claims and
    • extended timeframes for COBRA continuation administration.

ETF did not recommend proceeding with these additional items due to low interest and the administrative challenges and complexities with the vendor change from TASC to ConnectYourCare.

Source: UW System Human Resources