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<h1><img width="192" height="73" id="_x0000_i1025" src="cid:image001.png@01D896AA.11F8E2C0"><o:p></o:p></h1>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">July 13, 2022<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<span style="font-family:"Arial",sans-serif">Department Benefit Representatives<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">From:<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">HR Benefits Office on behalf of the UC Office of the President<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">Re:<o:p></o:p></span></p>
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<b><span style="line-height:110%;font-family:"Arial",sans-serif">Dobbs Decision - Roe vs. Wade: Impact on HSA/FSA </span></b><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:"Arial",sans-serif"> </span></b><o:p></o:p></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">On June 24, 2022, the Supreme Court overturned Roe v. Wade (the decision that established a right to an abortion), after nearly 50 years.
You may be wondering how this affects abortion as an eligible expense under the Health Savings Account (HSA) and the Health Flexible Spending Account (FSA). For your reference, here is an FAQ prepared by HealthEquity to answer some of the basic questions
regarding the impact of this decision on the HSA and the FSA. In short, there is no effect or change in the way abortion is treated as a qualified medical expense.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="xmsonormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Arial",sans-serif">For HSA-related questions, call or e-mail HealthEquity any time at 1-866-212-4729 or
<a href="mailto:memberservices@healthequity.com">memberservices@healthequity.com</a>.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<![if !supportLists]><span style="font-size:11.0pt;font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:11.0pt;font-family:"Arial",sans-serif">For Health FSA-related questions, contact WEX Health at 1-844-561-1338.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="xmsonormal" align="center" style="margin:0in;margin-bottom:.0001pt;text-align:center">
<b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Impact of the Dobbs Decision - Roe vs. Wade on the HSA/FSA</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">What does the Supreme Court decision entail?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">On June 24, 2022, the Supreme Court overruled the 1973 Roe vs. Wade decision that established a right to an abortion. The decision
eliminates the constitutional right to an abortion. Previously, the right to an abortion was tied to the 14<sup>th</sup> Amendment provisions that protect individual liberty from state interference without due process of law.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">What does the decision mean for abortions?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The decision by the Supreme Court does not define abortion as legal or illegal from a federal perspective. It removes the decision from
the Federal government to individual state governments.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Who will decide if abortions will be allowed?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The decision by the Supreme Court shifts the decision of legality to the states. Each individual state will decide if abortions will
be legal or if they will become illegal.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Will abortions still be considered qualified medical expenses?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">An abortion is still considered a qualified medical expense. The decision concerning Roe v. Wade does not affect the status of eligible
expense at this point.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Can I use my HSA/FSA to pay for an abortion procedure?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Since abortion is still considered a qualified medical expense<span style="color:blue">,</span> funds from an HSA/FSA can be used to
reimburse any qualified medical expense. The Flexible Spending Accounts will still require the standard substantiation documentation.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Can I use my HSA/FSA to cover travel related expenses tied to an abortion?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The IRS allows for a medical mileage reimbursement tied to any medical related procedure, including abortion. The IRS also allows for
lodging reimbursement tied to any medical related procedure, up to a certain amount.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">What is the travel related expense reimbursement rate?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The IRS allows medical mileage to be reimbursed at the rate of $0.22 per mile. The IRS allows for lodging reimbursement of up to $50
per day per person. An additional $50 per day can be reimbursed if there is a need for another person to accompany for the medical procedures.<o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Can I still use my HSA/FSA to pay for Plan B and other similar birth control?</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="xmsonormal" style="margin:0in;margin-bottom:.0001pt"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The decision by the Supreme Court does not affect the status or availability of Plan B or other contraception. These items continue
to remain a qualified medical expense. Funds from an HSA/FSA can still be used to pay for all qualified medical expenses.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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