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� <br />City of <br />Pequot <br />Lakes <br />MEMORANDUM <br />To: Pequot Lakes City Council <br />From: Nancy Malecha, Finance Administrator/Deputy City Clerk <br />Subject: Flexible Spending Account Plans <br />Date: October 19, 2012 <br />In 2004, the City of Pequot Lakes implemented a Health Care Flexible Spending Account <br />Plan and a Dependent Care Flexible Spending Account Plan. These plans allow <br />employees to set aside pre-tax dollars for eligible health care and dependent care <br />expenses. HealthPartners is the administrator of these plans and their annual fee is $400. <br />Because there has been no employee participation in these plans since 2010, I am <br />wondering if the City wants to continue offering the flexible spending account plans. <br />�" If you have any questions, please let me know. <br />Thank you. <br />� <br />