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All employees have the opportunity to participate in the IRC Section 125 Flexible Benefits Plan. The Plan permits employees to contribute to a Medical Flexible Spending Account (“Medical FSA”) and a Dependent Care Flexible Spending Account (“Dependent Care FSA”) on a pre-tax basis. This means that the benefits are paid out of your wages or salary before taxes are determined. This reduces the amount of your wages or salary subject to federal income tax and FICA (Social Security taxes). 

For further details, please refer to the Flexible Benefit Plan Summary Description