FLEXIBLE SPENDING ACCOUNT (FSA) FSAs offer opportunities to pay for eligible out-of-pocket health care expenses and dependent care expenses with pre-tax dollars. You have the option to participate in the following FSAs: FULL-PURPOSE FSA Who can participate? Employees not enrolled in a medical plan, or employees enrolled in the company OAP medical plan. What happens at the end of the year? The Plan provides for a 2 ½ month grace period immediately following the end of each Plan Year. Contribution Limits: Employees can contribute up to $3,050 per plan year. You can use the funds for any qualified healthcare expense DEPENDENT CARE FSA Who can participate? Any employee What happens at the end of the year? The Plan provides for a 2 ½ month grace period immediately following the end of each Plan Year. Contribution Limits: Employees can contribute up to $5,000 per plan year. You can use the funds for any qualified dependent care expenses.