Who determines what kind of expenses can be reimbursed?
You will be reimbursed from your accounts only for expenses that are allowed, according to the rules under Section 105 and Section 129 of the Internal Revenue Code. (Please review the attached Eligible Health Care Expenses for the Health Care Flexible Spending Account and Dependent Care Flexible Spending Account Guidelines.) Expenses eligible for reimbursement under the Health Care Spending Account are for actual services received as itemized in Section 213 of the Internal Revenue Code. You will be liable for taxes on any reimbursed expenses that are disallowed by the Internal Revenue Service. (See Attachments for a list of allowable expenses).