Tax Advantages

1. Before-Tax* Contributions. Your contributions to the account are made on a before-tax basis. Contributions can be made up to the IRS limit, which the government sets once a year. The IRS limits for 2024 are:
   • Employee Only — $4,150
   • Employee + One or Employee + Family — $8,300
   • Age 55 or Older — $1,000 more
2. Tax-Free** Earnings. All earnings on the money in your account grow tax free.
3. Tax-Free** Withdrawals. When you use the money to pay for qualified health care expenses, the withdrawals are tax free.

_{*Before-tax for federal purposes. State tax treatment may vary.
**Tax-free for federal purposes. State tax treatment may vary.}