Flexible Spending Accounts

Flexible Spending Accounts (FSAs) are available to businesses with two or more employees and enable employers and their employees to pay for a variety of medical and dependent care expenses with pre-tax dollars, as established by IRS Code Section 125. Applied Benefit Concepts designs FSA plans that can be customized and combined to meet the benefit needs of any company and its employees.

Employer Advantages

  • Reduces employment taxes: FICA, unemployment, and workers compensation
  • Provides an outstanding corporate-sponsored benefit at no increase in salary
  • Enhances employee benefit package – helps to recruit new employees and reduce turnover
  • Easily understood and implemented
Employee Advantages
  • Reduces taxable income
  • Increases spendable income
  • Offers an easy and convenient way to pay for expenses not covered by insurance; funds are available when expenses are incurred
  • Allows the purchase of other benefits on a pre-tax basis
  • Offers benefit selections based on their needs
  • Benefits from Flex125™ accounts are higher than what Social Security will provide (in most cases)


For official tax information on HRAs, HSAs and FSAs, review the IRS Section 105 Notice

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Applied Benefit Concepts is an Insurance Brokerage and Benefit Consulting Firm
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