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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black;border:none windowtext 1.0pt;padding:0in"><img width="144" height="55" id="Picture_x0020_1" src="cid:image001.png@01DD7031.B6309AD0" alt="A blue text on a black background

AI-generated content may be incorrect."></span><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif">November 9, 2026</span></b><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">To:
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">Department Benefits Representatives (DBRs)<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">From:
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">Central HR Benefits Office on behalf of UC Office of the President<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">Re:
<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:150%"><b><span style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif">Health FSA - IRS Increases 2028 Carryover Limit to $700 for the 2027 Plan Year</span></b><span lang="EN" style="font-size:11.0pt;line-height:150%;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p style="margin:0in"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">DBRs, please share this information via your internal listserv. 
<b><u>Please do not reply to this email</u></b>.  Please send a separate email with questions to
</span><a href="mailto:benefits@ucr.edu"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">benefits@ucr.edu</span></a><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">.<o:p></o:p></span></p>
<p style="margin:0in"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UCOP has advised the Internal Revenue Service (IRS) announced an increase to the maximum Health Flexible Spending Account (Health
 FSA) carryover limit for the 2027 plan year. The maximum amount participants may carry over
<b>from the 2027 plan year into 2028</b> will increase from $680 to $700.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">To clarify, the following carryover limits apply:<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">Plan Year</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">       Maximum Carryover</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2026 to 2027</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">       $680</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2027 to 2028</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">       $700</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The Health FSA carryover provision does not apply to Dependent Care Flexible Spending Accounts (DepCare FSAs).<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">What this means for employees:</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Arial",sans-serif">Employees participating in the 2027 Health FSA may carry over up to $700 in unused funds
<b>into the 2028 plan year</b>, subject to applicable plan rules.<o:p></o:p></span></li><li class="MsoNormal" style="margin-bottom:0in;line-height:normal;mso-list:l3 level1 lfo4">
<span style="font-size:11.0pt;font-family:"Arial",sans-serif">Employees have until April 15, 2028, to submit claims for eligible expenses incurred during the 2027 plan year. Any unused funds exceeding the $700 carryover limit will be forfeited after the claims
 submission deadline.<o:p></o:p></span></li><li class="MsoNormal" style="margin-bottom:0in;line-height:normal;mso-list:l3 level1 lfo4">
<b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The $680 carryover limit remains in effect for unused funds carried over from 2026 into 2027.<o:p></o:p></span></b></li></ul>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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