FLEXIBLE SPENDING ACCOUNT CLAIM FORM


Name __________________________________________________________________________________________
                     Last                             First                                        SS#

                     Address                          City, State Zip                              Employer Name



                                                               TOTAL $

                               FED ID# OR SS# OF     DATES OF CARE                                        EXPENSES FOR:
 CARE PROVIDER NAME                                                          TOTAL AMOUNT
                                CARE PROVIDER          FROM - TO                                     NAME, RELATIONSHIP & DOB


                                                              TOTAL $

I certify that these expenses were incurred by me and/or my eligible dependents. I further certify that these expenses are not
reimbursable under any other plan, including a plan of another employer that covers me, my spouse or another member of my fam ily.

I understand that I cannot use expenses reimbursed through this account as deductions when filing my individual income tax return. I
understand that if I do not provide required documentation, I will not be reimbursed. I authorize my employer to deduct the total amount
requested from my account in accordance with the terms and provisions of the Flexible Spending Account plan. If I receive
reimbursement for health care expenses that are not eligible, I agree on demand to indemnify and reimburse my employer for an y
liability I may incur for failure to withhold income tax or Social Security tax up to the amount of additional tax actually owed by me.

_______________________________________                       ATTACH COPIES OF BILLS/RECEIPTS AND MAIL OR FAX TO:
Employee Signature
                                                                                  ADMINPRO, INC.
__________________                                                                1423 E 11 Mile Road
Date                                                                              ROYAL OAK, MI 48067

                                                                                  TEL (248) 543-2644  FAX (248) 543-2296

1.   Please type or print all information clearly and submit claim form to: AdminPro, Inc., 306 S. Washington Ave., Suite 214, Ro yal
     Oak, MI 48067. Keep a copy of the claim form for your records. You may call AdminPro at (248) 543-2644 with any questions
     regarding your claim.
2.   Attach copies of itemized bills or receipts to the claim form (You keep the originals). Canceled checks are not accepted.
3.   You may only submit expenses incurred by you or your eligible dependents (as defined by the Internal Revenue Service).
4.   Claims will be accepted until March 31 of the following year for expenses incurred in the current calendar year.
5.   Flexible spending account claims are processed and paid with your regular pay check.
6.   Remember, disbursements from your spending accounts are made on a pre-tax basis. When filing your annual income tax return,
     do not declare reimbursements as income and do not take any expenses you have been reimbursed for as a deduction.
7. Carefully review the following list of eligible expenses, also detailed in the BeneFLEX enrollment guide.

                                                   PLEASE READ CAREFULLY

The Internal Revenue Service (IRS) has established the following types of expenses as eligible to be reimbursed from
health and dependent care spending accounts. This list is not inclusive and is subject to change by the Internal
Revenue Service and your employer.

Health Care Expenses                                                  Exclusions
    Medical and dental plan deductibles and co pays                     Expenses for non-prescription drugs
    Out-of-pocket vision care expenses                                  Athletic club expenses and exercise equipment
    Health care expenses not covered by a medical or dental             Weight reduction or smoking cessation programs
     plan, such as routine exams, hearing aids, orthodontia, or          Expenses incurred by persons other than yourself, your
     charges in excess of the benefit plan coverage                       current spouse and your eligible dependents
                                                                         Expenses not allowed by the Internal Revenue Code as
                                                                          eligible for income tax deduction

Dependent Care Expenses                                               Exclusions
    Eligible dependents are:                                            Transportation expenses incurred while delivering dependent
               o Children under age 13                                    to care site
               o Spouse or child over 13 unable to care for              Cost of care rendered by employee’s own child (18 or
                  himself/herself                                         younger), spouse or other dependent
              o   Dependents such as parents, siblings, in-laws,
                  etc. (not in a nursing home) incapable of self-
    Eligible expenses are:
               o Licensed day care center costs
               o School costs for children below kindergarten
    Eligible circumstances are:
               o Care given while both parents are gainfully
                   employed (or one parent in a single parent
              o   In case of divorce or separation, only the parent
                  with custody of the child can submit expenses
                                                                                  Preferred Solutions, Inc.
                          Flexible Spending Accounts Plan Facts

                               Health Care Reimbursement Accounts
                             Dependent Care Reimbursement Accounts

Effective December 1, of every year, you have the opportunity to participate in the Preferred
Solutions, Inc. Flexible Spending Accounts Plan which include a Health Care and/or Dependent
Care Reimbursement Accounts. These are benefit plans that can help you manage your out-of-
pocket expenses and also realize Federal, State and Social Security tax savings. As a participating
employee, you can expect to realize an average tax saving of 30% on your annual contributions to
the plans.

Reimbursement Accounts are benefit options that allow you to direct a portion of your pay on a pre-
tax basis into Accounts that can be used throughout the year to pay certain out-of-pocket health
care and/or dependent care expenses. In other words, money that goes into your Reimbursement
Account(s) is taken from your paycheck before Federal, State and Social Security taxes are withheld,
so you reduce both your taxable income and the amount you pay in taxes each year. You then use
the tax free dollars from the Reimbursement Account(s) to pay for eligible expenses.

Health Care Reimbursement Accounts

The Health Care Reimbursement Account operates on a plan year basis. Each year you decide
whether to participate in the Health Care Reimbursement Account. Then you estimate the amount
of eligible expenses you and your dependents will likely incur, and from this amount, determine how
much you would like to set aside in the Health Care Reimbursement Account.

What types of expenses are eligible?

Most expenses that are not covered by the health benefit plan can be submitted for reimbursement.
For example, you may elect to enroll in a health plan option that contains an annual deductible. If
so, consider depositing money in the Health Care Reimbursement Account so you can be
reimbursed for the deductible with tax-free dollars. If you believe you will incur out-of-pocket
expenses because of a medical plan options' coinsurance feature, then consider depositing funds
into the Health Care Reimbursement Account so you can be reimbursed for your coinsurance with
tax-free dollars. Again, this determination must be made prior to the beginning of the Plan Year.

There are many related expenses that you incur which can be reimbursed with tax-free dollars.
Below is a partial list:

         Medical/Dental/Vision Plan Deductibles/Coinsurance and Office/Prescription Co-pays
         Over the counter remedies for injury or illness
         Cosmetic Surgery(Medically Necessary)
         Birth Control Pills
         Preventive and Routine Physicals for Adults
         Preventive Care and Immunizations for Children
         Mileage to and from Doctor's Office (.22 per mile)
         Contact Lenses/Prescription Eyeglasses/Vision Exams
         Psychotherapy Expenses
              Alcohol/Drug Treatment
         Chiropractor's Fees and Physical Therapy Fees
              Orthodontic (Braces) Fees
              Lasik eye surgery
                               Dependent Care Reimbursement Accounts

The Dependent Care Reimbursement Account reimburses you for eligible dependent care expenses
with tax-free dollars. This will be a very valuable benefit plan to those employees with children or
dependent parents.

You are eligible for this plan if you incur dependent care expenses because you, or, if you are
married, you and your spouse work. Eligible dependents are defined as follows:

         your dependent children under the age of 13; and

         a spouse, child or other dependent who is disabled and living with you who you claim as a
          dependent on your income tax and who is incapable of caring for themselves.

Expenses you may claim and be reimbursed with tax-free dollars include:

         Wages paid to a babysitter, whether the care is provided in or outside of your home.
          However, the babysitter may not be someone you claim as a dependent on your tax return
          and must be over 18 years of age. Expenses for a babysitter can only be used for services
          provided during regular working hours. Babysitting for social events is not eligible for

         Services of a day care center or nursery school, providing the center complies with state
          and local laws.

         Cost for care at facilities away from home, such as family day care or adult day care
          centers, as long as the dependent returns home for at least eight hours of a 24-hour day.

         Wages paid to a care giver/home aide for providing care for an eligible dependent.

         Any other qualified dependent care expenses as defined by the IRS.

                                            QUESTIONS & ANSWERS

1.      What is the maximum amount I can contribute to the Health Care Reimbursement Account
        and the Dependent Care Reimbursement Account? The 2005/2006 plan year is from
        December 1, 2005 thru November 30, 2006.

             You may allocate as much as $ 2,000 of your 2005/2006 income into your Health Care
              Reimbursement Account.
             The maximum you may allocate to the Dependent Care Reimbursement Account for
              the 2005/2006 plan year is $5000.

     2. What should I take into consideration when deciding how much to deposit into the Health Care
     Reimbursement Account?

            Consider how much you have spent in the past year for expenses not covered by a health benefit

            plan. Also, consider the medical plan option in which you will enroll. If your option contains an
              annual deductible and coinsurance feature, direct a portion of your earning into the

              Reimbursement Account so you can be reimbursed for these expenses with tax-free dollars.

3.       What if I join both the Health Care and Dependent Care Reimbursement Accounts and
         discover that I have underestimated the sum of dependent day care expenses I will incur?
         Can I submit day care claims and be reimbursed with funds from my Health Care
         Reimbursement Account?

     No. The Health Care and Dependent Care Accounts are two distinct accounts. Therefore, the funds in the Reimbursement Accounts
     must be kept separate. In other words, only eligibl e health care expenses may be reimbursed with funds you have deposited into the
     Health Care Reimbursement Account and only eligible dependent care expenses may be reimbursed with funds deposited into the
     Dependent Care Reimbursement Account.

4.       What if I do not claim all the funds I have deposited into the Health Care Reimbursement
         Account or the Dependent Care Reimbursement Account?

             We encourage all employees to conservatively elect how much to deposit into the Health
             Care and Dependent Care Reimbursement Accounts because the IRS requires that money
             in the Reimbursement Accounts not used for eligible expenses incurred in that same year
             be forfeited. This is known as the "use it or lose it" rule.

             This may sound intimidating, but do not let it keep you from participating in the
             Reimbursement Accounts.         Remember that the risk of forfeiture can be reduced
             significantly. Consider, for example, that many out-of-pocket health care and dependent
             care expenses are predictable. Dependent care expenses can be budgeted ahead of
             time. And don't overlook commonly incurred and unreimbursed health care expenses,
             such as annual plan deductibles, coinsurance features, routine physical exams, monthly
             prescriptions, etc.

5.       Once I join Health Care or Dependent Care Reimbursement Accounts, will I be able to change
         how much of my income is redirected to the Reimbursement Accounts?

             Each year you decide if you want to participate in one or both of the Reimbursement
             Accounts for the following year. If so, you decide how much to contribute to each
             Reimbursement Account. You cannot stop, start or change this decision during the year
             unless a change in your family status occurs, as defined by the IRS. Family status changes
             are: marriage or divorce                   birth or adoption of a child
                                     termination of employment              death of an eligible

6.       Because the Health Care and Dependent Care Reimbursement Accounts reduce my earnings
         and allow me to use tax-free dollars to pay for certain expenses, will my Social Security
         Benefits be affected when I retire?

             If your reduced earnings are less than the annual Social Security earnings maximum, your
             future Social Security benefits may be reduced. However, the reduction is generally

7.       I currently take a credit on my income tax statement for the dependent care expenses that I
         incur. Which is more advantageous; the Dependent Care Tax Credit or the Dependent Care
         Reimbursement Account?
        Currently, the Dependent Care Reimbursement Account has better tax advantages for
        those with $25,000 or more in joint income, while the IRS tax credit is better for those with less
        than $25,000 in joint income. This is a general rule only. Consult your tax preparer for
        information on your own circumstances.

8.    Can I use both the Dependent Care Reimbursement Account and the Dependent Care Tax

        Yes. However, your tax credit must be reduced by the amount you contributed to the
        Reimbursement Account.

9.    How do I file for the reimbursement and how often will reimbursements be issued?

        To receive reimbursement of eligible expenses from your Health Care or Dependent Care
        Reimbursement Account, submit a claim form with an itemized bill and/or receipt directly to
        AdminPro, Inc. Reimbursements will be processed on the 15th of each month. Claim forms
        for Health Care and Dependent Care reimbursement requests are available in the Human
        Resource Department. Send claim forms to AdminPro, 1423 E 11 Mile Rd. Royal Oak, MI
        48067-3836. If you have any questions please contact Karen Armaly at (248) 543-2644 x1002
        or by fax at (248) 543-2296.

10.   Is there a deadline for filing Health Care and Dependent Care Reimbursement claims?

        Yes. You may file claims incurred in the 2005/2006 plan year as late as February 28, 2007

11.   If I deposit funds into a Health Care Reimbursement Account and then terminate my
      employment, will I still have access to the money I have deposited but not yet claimed?

        Yes. You will be able to submit and be reimbursed for claims incurred prior to your
        termination date.
        These same rules apply to the Dependent Care Reimbursement Account.

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