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good morning everybody thank you for coming to our flexible spending plan presentation and hopefully everybody will be excited about this wonderful benefit that your employer is offering and as the most interesting man in the world says I don't always tell the IRS to keep its grubby paws off my paycheck but when i do i use my flexible spending account so we're going to talk now about the flexible spending account i'm going to break the presentation up into three parts first we're going to talk about the benefits of the plan second we're going to talk about the IRS rules and regulations and third we're going to talk about the physical mechanics of the plan so the first thing that we're going to talk about is a dependent day care how do we save money so that we can have someone watch our child so that we could work and i'm going to pick on Diana and I know that diana has a child in daycare and if she uses the tax credit she can look at the first three thousand dollars at his fence and ma

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