Healthcare Budgeting HEALTH SAVINGS ACCOUNT Effective: October 1, 2025 A Health Savings Account (HSA) is a tax-advantaged savings account that is available to anyone enrolled in a qualified High-Deductible Health Plan (HDHP). HSAs are used to save money for current and future medical expenses. Employees enrolled in a qualified HDHP, can contribute their own pre-tax dollars to their HSA account. Please see chart on the following page for details of your HSA plan. FLEXIBLE SP ENDING ACCOUNT Effe c t ive : Oc t o b e r 1, 20 25 A Flexible Spending Account (FSA) helps you set aside part of your paycheck into a healthcare account before taxes. You can then use these dollars for qualified healthcare expenses, such as copays, prescriptions, glasses, or braces just to name a few. The IRS does not allow an employee to contribute to an FSA and an HSA at the same time. This rule is in place because both plans increase your tax savings, and if combined, would result in savings over the allowed limit. Please see chart on the following page for details of your FSA plan. 8