6-Attachment D HSA HRA FSA LPFSA and DCAP Information.pdf

This is an informational attachment detailing current employee benefit plan participation for Logan City School District in Utah. The attachment provides comprehensive data on six benefit program categories: Health Savings Accounts (HSA), Health Reimbursement Arrangements (HRA), Flexible Spending Accounts (FSA), Limited Purpose FSA (LPFSA), and Dependent Care Accounts (DCAP). Current HSA activity shows a maximum of 280 accounts in a single month with peak monthly expenditures of $95,511.97, while the 2025-26 HSA waiver encompasses 68 accounts totaling $78,100 with eligible employees receiving up to $1,200 annually on a prorated basis. HRA waiver participation for 2025-26 includes 43 accounts totaling $50,000 under the same annual maximum and proration structure.

The remaining benefit programs demonstrate significantly lower enrollment levels: FSA serves 2 employees with monthly deductions of $416.66, DCAP serves 8 employees with monthly deductions of $3,189.97, and LPFSA serves 9 employees with monthly deductions of $1,470.65, all with deductions occurring monthly over a 12-month period. The District does not contribute to FSA, LPFSA, or DCAP accounts; however, employees who waive District medical coverage are eligible for District waiver contributions to HSA or HRA accounts as applicable. This data is provided as attachment documentation for the Employee Benefits Consulting and Insurance Brokerage Services RFP.