SBA's flexible spending account administration is a service designed to provide each plan participant a convenient system to receive tax-free benefits allowed by the IRS. SBA offers several different service models; each employer-client selects the service model that best meets the needs of their organization.

Enrollment Process
To enroll in your employer's flexible spending account plan, you must contact your employer. You may only enroll prior to the annual anniversary date or within 30 days of an IRS allowed qualifying event outlined below.

• Marriage or divorce
• Birth or adoption of a child
• Change in the employment status of you or your spouse
• Change in a dependent child's eligibility status
• Gain or loss of coverage eligibility under another employer's plan

Any change you request must be "consistent" with the type of qualifying event change that you have experienced. Most employers use the SBA Flex Enrollment form for initial enrollment and to report a change. Contact your employer to confirm this is the correct form to utilize. You may view, print and submit this form to your employer if this is the form required.

To obtain the plan year-to-date balance in your flexible spending accounts (medical spending account and/or dependent care spending account), refer to your latest flex check stub. SBA also provides quarterly statements that show the balance in our accounts (medical and dependent care).

MBI Convenient Card Flexible Spending Account Plan
An employee enrolls by completing the enrollment form available from his employer. The plan participant will receive a MasterCard credit card allowing him to pay for qualifying expenses using the credit card. The MasterCard credit card is not accepted at all retailers, but only at those retailers that are likely to sell IRS qualifying products and/or services. You can only use the credit card for the purchase of IRS qualifying expenses.

You can also pay by check or cash for a qualifying expense and submit to SBA the vendor's receipt along with a completed SBA Flex Claim/Reimbursement form.

To obtain the plan year-to-date balance in your flexible spending accounts (medical spending account and/or dependent care spending account), you can access the MBI Internet site. The Internet address and link is www.theflexcard.com.