This document is meant to try to explain the modifications being made to our Standard and Limited Health Care FSAs and our Dependent Care FSA as a result of the Consolidated Appropriations Act (CAA). The black text is HR's attempt to explain these changes more simply and clearly. The red italicized text is what HR must legally provide to FSA participants as a Summary of Material Modifications.

This is a detailed overview of the Garrett-Evangelical Theological Seminary plans for standard and limited health care flexible spending accounts (FSA), dependent care FSA, and health savings account (HSA).