Specifications include, but are not limited to: The successful Bidder will be responsible for the preparation and administration of a Flexible Spending Account Plan (FSA) including, but not limited to providing a written Section 125 Plan which must provide detailed descriptions of the scope of all FSA Plans or plan segments to be provided for administration of: A. Qualified Health Care Reimbursement Account consistent with Sections 125 & 129 of the Internal Revenue Code to accommodate employee out of pocket expenses such as: • medical insurance deductibles • co-payments • vision care (eyeglasses, contact lenses, examinations) • medical examination costs not covered by insurance • prescription drug costs not covered by insurance • chiropractor and other specialist costs not covered by insurance • psychiatric counseling not covered by insurance • other medical expenses qualified under IRC Section 125 • dental expenses such as examinations, cleanings, fillings, crowns, bridges, dentures orthodontist services, Implants, inlays, x-rays and other dental expenses qualified under IRC Section 125 • Other out of pocket expenses eligible for reimbursement consistent with Section 125, 129 of the Internal B Dependent Care Assistance Plan consistent with Sections 125 & 129 of the Internal Revenue Code.