Flexible Spending Accounts (FSA) for Health Care and Dependent Care. Two Flexible Spending Accounts (FSA's), under Section 125, 105, 129 and 213 of the Internal Revenue Service’s Code, are offered to all represented employees. An EMPLOYEE may elect to budget by salary reduction, for certain health care and dependent care reimbursements on a pre-tax basis. If the CITY does not meet IRS regulations or if the IRS regulations change for any reason, this benefit may be discontinued.
