FLEXIBLE SPENDING ACCOUNTS Annual Contribution Max $3,400 Rollover Rollover up to $680 of unused funds into the next plan year. Unused funds beyond $680 are forfeited Eligible Expenses Use funds on FSA - eligible out - of - pocket medical, dental, and vision expenses How to use Funds Use your FSA debit card at point of sale or request reimbursement with receipt through your member portal Plan Administrator HealthEquity Enrolling Annually The IRS requires annual re - enrollment in Flexible Spending Accounts. The funds you elect for the year are available to use the day the plan begins Healthcare FSA Dependent Care FSA Annual Contribution Max $7,500 per household ($3,750 if married filing separately) Rollover Unused funds are forfeited at the end of the plan year Eligible Expenses Use funds on FSA - eligible childcare or eldercare expenses How to use Funds Request reimbursement with receipt through your member portal Plan Administrator HealthEquity Enrolling Annually The IRS requires annual re - enrollment in Flexible Spending Accounts. The funds you elect for the year are available to use the day the plan begins 2026 Benefits Guide | 14 Limited Purpose FSA (PPO plans only) Annual Contribution Max $3,400 Rollover Rollover up to $680 of unused funds into the next plan year. Unused funds beyond $680 are forfeited Eligible Expenses Use funds on FSA - eligible out - of - pocket dental and vision expenses only How to use Funds Use your FSA debit card at point of sale or request reimbursement with receipt through your member portal Plan Administrator HealthEquity Enrolling Annually The IRS requires annual re - enrollment in Flexible Spending Accounts. The funds you elect for the year are available to use the day the plan begins

BB&N 2026-2027 Employee Benefits Open Enrollment Presentation - Page 14 BB&N 2026-2027 Employee Benefits Open Enrollment Presentation Page 13 Page 15