Citi Benefits Handbook
Spending Accounts
Spending accounts allow you to pay for certain health care, dependent day care, transportation and parking expenses with before-tax contributions from your pay:
  • Health Care Spending Account (HCSA): Use the HCSA to pay for certain health care expenses for you and your qualified dependents that are not paid by any medical, dental or vision plan. You are eligible to enroll in the HCSA if you are not enrolled in the High Deductible Plan with HSA (formerly known as the "High Deductible Health Plan"). If you enroll in the High Deductible Plan with HSA, you cannot enroll in the HCSA. If you elect the High Deductible Plan with HSA due to a qualified change in status and you were previously enrolled in the HCSA, you are allowed to retain the HCSA; however, you cannot continue to make contributions. The establishment of the HCSA precludes you from being eligible to establish a Health Savings Account (HSA) for the remainder of the plan year.
  • Limited Purpose Health Care Spending Account (LPSA): Use the LPSA if you are enrolled in the High Deductible Plan with HSA to pay for dental and vision and/or preventive care medical expenses for you and your qualified dependents that are not paid by any medical, dental or vision plan or your HSA.
  • Dependent Day Care Spending Account (DCSA): Use the DCSA to pay for certain dependent day care expenses so that you (and your spouse, if applicable) can work or look for work. Note: This account cannot be used to pay for health care expenses for your dependents.
  • Transportation Reimbursement Incentive Program (TRIP): Use TRIP to pay for the cost of public transportation and parking so you can commute to and from work. Note: TRIP is not part of Annual Enrollment. You can enroll at any time.
Note: For information about the HSA paired with the High Deductible Plan with HSA, see the "Health Savings Account" section in the Medical section.