Savings Accounts Overview

Choosing the right savings account can help you to better manage healthcare and dependent care expenses. Each account offers valuable tax advantages, but eligibility and features depend on which Servier medical plan you are enrolled in.

• Employees are eligible for a Health Savings Account (HSA) and Limited Purpose FSA if enrolled in the BCBS PPO Saver medical plan.
• Employees can take advantage of a Healthcare Flexible Spending Account (FSA) if enrolled in the BCBS PPO $500 plan.
• All Employees with an eligible dependent can enroll in the Dependent Care FSA which allows you to save on eligible dependent care expenses and is available regardless of which medical plan you are enrolled in.

Account Type	Who Can Use It	What It Covers	Do Funds Roll Over?	Can You Keep It If You Leave?
Health Savings Account (HSA)	BCBS PPO Saver participants	Medical, dental, vision	Yes, full balance	Yes
Healthcare FSA	PPO $500 participants	Medical, dental, vision	Yes, limited amount	No
Limited Purpose FSA	HSA participants	Dental and vision only	Yes, limited amount	No
Dependent Care FSA	All benefit-eligible employees	Child/dependent care expenses	No, use it or lose it	No

Click here for a list of eligible expenses for each plan.

How to Enroll

Enrollment in the HSA and FSA plans are made in ADP .

FSA plans: You can enroll in or change your elections during the first 30 days of hire, when you experience a Qualifying Life Event or during the annual Open Enrollment period. Visit the Benefit Basics page for more information.

HSA plan: You can change your contribution amount as often as needed through the year, with or without a Qualifying Life Event. Simply to go ADP, navigate to My Profile > Benefits > Enrollments, and select the “Start Enrollment” box under “HSA Election Change”.

Health Savings Account (HSA)

Available to employees enrolled in Servier’s BCBS PPO Saver medical plan.

An HSA is a great way to save for healthcare expenses now and in the future — and it comes with a triple tax advantage:

• Pre-tax contributions: Money is deposited before taxes, lowering your taxable income.
• Tax-free growth: Your balance can grow through interest or investment, and you won’t pay taxes on it.
• Tax-free withdrawals: As long as funds are used for qualified healthcare expenses, you won’t pay taxes when you use the money.

Individuals must be enrolled in a high deductible health plan to participate in an HSA.

2025 HSA Contribution Limits

Contribute pre-tax funds up to the IRS maximums as listed below:

Coverage Level	Servier Contribution	Employee Contribution Maximum	Combined Contribution Maximum
Employee	$1,320	$2,980	$4,300
Employee + One or Family	$2,640	$5,910	$8,550
Age 55+	N/A	Additional $1,000

Servier’s contribution is funded in bi-annual installments and pro-rated for new hires.

Rollover and Portability

Unused HSA funds roll over year to year, with no deadlines or limits. You can still use your HSA account and funds even if you change jobs, retire, or leave the company.

Healthcare Flexible Spending Account (Healthcare FSA)

Available to employees enrolled in the BCBS PPO $500 medical plan, or who are not covered by any other HSA-eligible medical plan.

A Healthcare FSA lets you set aside pre-tax money to pay for eligible medical, dental, and vision expenses.

Key Features

• Maximum 2025 contribution: $3,300.
• Contributions are deducted from your paycheck before taxes.
  • Your annual FSA election amount is immediately available to use as of your plan enrollment date.
  • Funds can be used for a wide range of medical expenses including towards copays, prescriptions, dental work, glasses, and more. Expenses must be incurred during the current plan year.
• FSA accounts are use-it-or-lose-it, however up to a limited amount of unused funds may roll over to the next year (subject to IRS limits). The allowable rollover amount for 2025 is $660.
• FSA plans require annual re-enrollment.

Limited Purpose FSA

Available to employees enrolled in the BCBS PPO Saver medical plan, or who are covered by any other HSA-eligible medical plan. The Limited Purpose FSA works alongside your HSA and helps you save even more by covering dental and vision expenses on a pre-tax basis.

Key Features

• Maximum 2025 contribution: $3,300.
• Contributions are deducted from your paycheck before taxes.
  • Your annual FSA election amount is immediately available to use as of your plan effective date.
  • Funds can be used towards dental and vision expenses only (use your HSA to pay for out-of-pocket medical expenses). Expenses must be incurred during the current plan year.
• FSA accounts are use-it-or-lose-it, however up to a limited amount of unused funds may roll over to the next year (subject to IRS limits). The allowable rollover amount for 2025 is $660.
• FSA plans require annual re-enrollment.

Dependent Care FSA

Dependent Care FSA plans are available to any benefit-eligible employee regardless of medical plan enrollment.

Dependent Care FSAs allow you to contribute pre-tax dollars to use for qualified dependent care expenses, such as daycare and preschool costs.

Key Features

• Maximum 2025 contributions: $5,000 ($2,500 if married filing separately).
• Contributions are deducted from your paycheck before taxes.
• Dependent Care FSA funds can be used to pay for daycare expenses such as childcare, eldercare, and after-school programs, but only for qualified dependents. The expenses must be for care that is necessary to allow you (and your spouse if applicable) to work or look for work. Expenses must be incurred during the current plan year.
• FSA accounts are use-it-or-lose-it. Unlike other FSAs, Dependent Care FSA accounts do not allow a rollover of unused funds.
• FSA plans require annual re-enrollment.

What is a Qualified Dependent?

Eligible expenses under a Dependent Care FSA must be for a dependent who is:

• A dependent child under age 13.
• A spouse who is not physically or mentally able to care for themself and who resides with the employee for at least half of the year.
• Another dependent who is not physically or mentally able to care for themself and who resides with the employee for at least half of the year.