Once you have determined your annual predictable medical expenses for the Plan Year you may elect to defer a portion of your salary into the flexible benefits account maintained on your behalf. You should take into account your health insurance deductibles and copayments, as well as uninsured medical and dental expenses, vision care and hearing care. Generally, the expenses covered, through the flexible benefits, must be “medically necessary” as determined by a doctor. Do not take into account premiums paid for health insurance coverage provided by Missoula County (since this is covered under the Premium Conversion Benefit).

You must make your elections prior to the beginning of the Flexible Spending Benefits plan year and/or your effective date. The Flexible Spending plan year is January 1 through December 31. With a grace period for the health care account only, which ends on March 15. Eligible expenses must be incurred during this time frame to be eligible for reimbursement. (Incurred refers to the date the service is provided regardless of when you are billed or when you pay for it.)

Health care claims submitted or incurred January 1 through March 15 will be applied to any unused funds from the previous plan year first. Once your previous plan year’s balance has been depleted and assuming you have elected to continue participating in the flex plan, claims with dates of service incurred after January, will be paid from the current plan year account balance. You have until May 29 following the end of the plan year to remit claims.

Dependent care claims do not have a grace period. Only those claims that incurred during the current plan year will be paid in current plan year. Claims for the previous plan year must be submitted within 90 days from the end of the plan year.

It is likely that you might have some medical expenses that you will have to pay for in the coming plan year. For example, you or your family will have medical expenses that are subject to the deductible or copayment limits under the Missoula County Benefits Plan. Or you may incur expenses that are not reimbursed at all. Normally, you would pay for these expenses with after-tax income. And, because taxes reduce the value of a dollar, you would have to earn considerably more than $100 to pay for $100 of expenses.

To receive reimbursement, you must complete a Flexible Benefits Reimbursement form and be sure you fill it out completely. If any of the expenses were covered by insurance, attach a copy of your ‘explanation of benefits’. For expenses not covered by insurance, send a copy of a bill or invoice identifying the service, service date, total charges and any discounts. If the required documentation is not attached, your reimbursement will be delayed.

You have until May 29 to submit health claims incurred during the plan year and grace period. You have 90 days from the end of the plan year to submit dependent care claims incurred during the plan year.

If you leave Missoula County during the year, any money in your account can only be used to reimburse you for eligible expenses incurred through your coverage termination date (last day of employment). You have 90 days following your termination to submit claims. 

Generally, you may not change or vary your elections during the Plan Year. However, you may change your elections during the annual enrollment period for the coming Plan Year. The enrollment period is November to be effective January 1st.

There is an important exception to this general rule: You may change or revoke your election at any time during the Plan Year if there is one or more of the following, significant changes in your status.

Such changes include:

• Your marriage, divorce, legal separation or annulment
• Birth, adoption or placement for adoption of your child
• Death of your spouse or dependent
• Changes in the employment status of you or your spouse or dependent, including commencement or termination of employment, strike, lockout, unpaid leave of absence, change in work site, or switch from salaried to hourly paid
• Entitlement to COBRA continuation coverage
• Entitlement to Medicare or Medicaid
• Receipt by the plan of a qualified medical child support order pertaining to your dependent child
• Eligibility criteria are satisfied ( or no longer satisfied ) by a dependent, such as age or student status
• Change in residence by you or your spouse or dependent affecting eligibility.
• Change in care giver (dependent day care only)
• Child turns 13 (dependent day care only)

In order to change your current election, please contact the Benefits office.

If you elect to participate in the Flex Plan, your participation will continue through the end of the plan year you enrolled in. An election must be made each year to enroll into either the medical or dependent care flex account. If you choose to have health insurance premiums deducted from your pay-check each year that election will be honored and continue until you elect to request the premiums to be deducted post-tax. Lastly, if you separate from service with Missoula County the flex account(s) will also end.

You can elect up to $3,300 into a Health Care Flexible Spending account for the 2025 plan year. The IRS generally updates the maximum enrollment limits each year.

You can elect up to $5,000 into a Dependent Care Flexible Spending account for the 2025 plan year. The IRS generally updates the maximum enrollment limits each year.

Claims will be paid each week after you submit them, up to the balance of your account. Portions of your approved but unreimbursed expenses will be paid weekly as your account rebuilds. Claims will not be reimbursed prior to the date they incur.

We encourage all employees to conservatively elect how much to deposit into the Health Care and Dependent Day Care Flexible Spending Accounts because the IRS requires that money in the accounts, not used for eligible expenses incurred in the plan year or during the  medical month grace period, be forfeited. This is known as the “use it or lose it” rule.