Tax-Advantaged Accounts

You can save money on health care and dependent care expenses by paying for them with tax-advantaged accounts. For more details and to enroll, visit the Aptia365 (formerly Mercer Marketplace 365+) website. Learn how to access the site.

2025 accounts

• Health Savings Account (HSA): Available only to employees who enroll in the $4,500, $3,300 or $1,850 Deductible Plans
• Flexible Spending Accounts (FSAs): 
  • Health Care FSA: Available to employees who do not enroll in an HSA, or do not elect medical coverage through Transamerica
  • Combination FSA: Available to employees who are enrolled in an HSA
  • Dependent Care FSA: Available to all employees to pay for child and elder day care services so you can go to work

Key features

Lower income taxes

– Money goes into your HSA and/or FSA from your paycheck before taxes are deducted, which means you won’t pay any taxes when you reimburse yourself for eligible expenses.

Convenient payroll deductions

– Contribute to your accounts easily and effortlessly.

Helpful budgeting tool

– Plan for upcoming expenses by setting aside money each paycheck.

Transamerica is the administrator for these accounts. If you enroll in an FSA or  HSA, you will receive information directly from Transamerica regarding your debit card and account information. Note: You will only receive one card which you can use for all accounts. 

With the $4,500, $3,300 and $1,850 Deductible Plans, you may be eligible to open and contribute money to a tax-advantaged Health Savings Account (HSA) ― and receive Reward Dollars for participating in the wellness program and reaching certain point levels. Transamerica is the administrator for your HSA.

HSA features

Contribution limits

In 2025, the IRS limits on total contributions to your account (from both you and Transamerica) are:

• $4,300 for self only coverage
• $8,550 if you cover a spouse and/or child(ren) on your medical plan

These limits include contributions from all sources, including Reward Dollars deposited by the Company, before-tax payroll contributions and after-tax non-payroll contributions that you make directly to the account.

Add $1,000 to these limits if you’re age 55 or older for “catch up” contributions.

Please note: In order to receive Company contributions to your HSA, you must elect an HSA when you enroll in 2025 benefits through Aptia365 (formerly Mercer Marketplace 365+).

* Money in an HSA can be withdrawn tax free as long as it is used to pay for qualified health-related expenses. If money is used for ineligible expenses, you will pay ordinary income tax on the amount withdrawn, plus a 20% penalty tax if you withdraw the money before age 65.

** The IRS-defined deductible for 2025 is $1,650 for Self Only and $3,300 for all other coverage tiers, regardless of whether you choose the $1,850, $3,300 or $4,500 Deductible Plan.

If you newly enroll in an HSA, you will receive a debit card and account information from Transamerica.

Using an FSA is like getting a discount on everyday health and/or dependent care expenses because you’re paying with pre-tax money. There are separate FSAs for health care and dependent care. Learn more on the Aptia365 (formerly Mercer Marketplace 365+) website. Learn how to access the site.

Health Care FSA

Available to employees who do not enroll in an HSA, or do not elect medical coverage through Transamerica

• Contribute through pre-tax payroll deductions to help cover eligible medical, prescription, vision and dental expenses. 
• Contribute up to $3,200​ in 2025 through pre-tax payroll deductions.
• Choose your contribution amount during enrollment. You can only change your contribution amount during the year if you have a qualifying event.
• Pay your eligible expenses by using your FSA debit card, or log on to Transamerica to request reimbursement for payments you’ve made.
• Your entire annual contribution amount is available to you from the beginning of the plan year.
• Up to $640 of unused money may be carried over to the next year; amounts above $640 will be forfeited.
• You have 90 days after the end of the calendar year to submit receipts for expenses you incurred during the prior year. You cannot use your FSA debit card to pay expenses from the previous year; you must submit receipts to Transamerica via fax, mail, online or mobile app to request reimbursement.

Combination FSA

Available only to employees who enroll in an HSA-eligible high-deductible health plan  

• Designed to work together with your Health Savings Account (HSA) for additional tax-saving opportunities.
• Works like a Health Care FSA, but has an added advantage — in addition to eligible dental and vision expenses, you can also use the account to reimburse yourself for medical and prescription expenses after meeting a specific IRS-defined portion* of the medical plan deductible. For a list of eligible expenses, refer to IRS Publication 502. 
• When you meet the IRS-required deductible, you must submit the Deductible Verification Form (available on the Aptia365 (formerly Mercer Marketplace 365+) website) to Aptia. This document serves as a one-time notification that the deductible was met. You may use funds in your HSA while meeting this deductible requirement.
• Contribute up to $3,200 in 2025 through pre-tax payroll deductions.
• Choose your contribution amount during enrollment. You can only change your contribution amount during the year if you have a qualifying event during the year.
• Pay for your eligible expenses by using your FSA debit card, or log in to Transamerica to request reimbursement for payments you’ve made.
• Your entire annual contribution amount is available to you from the beginning of the plan year.
• Up to $640 of unused money may be carried over to the next year; amounts above $640 will be forfeited.
• You will have 90 days after the end of the calendar year to submit receipts for expenses you incurred during the prior year. You cannot use your FSA debit card to pay expenses from the previous year; you must submit receipts to Transamerica via fax, mail, online or mobile app to request reimbursement.

* The IRS defined deductible for 2025 is $1,650 for Self Only and $3,300 for​ all other coverage levels, regardless of whether you choose the $1,850, $3,300, or $4,500 Deductible Plan.

Dependent Care FSA

Available to all employees

• Contribute up to $5,000 annually through pre-tax payroll deductions to use for day care expenses for your child(ren) (up to age 13) and dependent elders. For a list of eligible expenses, visit irs.gov/publications/p503/index.html,
• Log in to Transamerica to request reimbursement for payments you’ve made.
• Choose your contribution amount during enrollment. You can only change your contribution amount during the year if you have a qualifying life event.
• Unused money does not carry over at the end of each year — you must use it or you lose it.

If you newly enroll in an account for 2025, you will receive a debit card and account information from Transamerica. To receive reimbursement for charges incurred in 2025, you will need to submit receipts for reimbursement to Transamerica (via fax, mail, online or mobile app) within 90 days after the end of the calendar year.

Health account comparison

* If you do not enroll in an HSA, you will not be eligible to receive Reward Dollars for participating in the wellness program.