The Spending Accounts allow you to set aside before-tax money to help pay for eligible health care, dependent care and work-related transportation expenses. This means that the money you set aside in the accounts to pay for these expenses comes out of your pay before federal (and most state and local) income, Social Security and Medicare taxes are calculated, which saves you money.

JPMorganChase offers three spending accounts:

  • Health Care Spending Account — For eligible out-of-pocket health care expenses;
  • Dependent Care Spending Account — For eligible child or elder care expenses that let you (and your spouse, if you're married) work, or let your spouse attend school full-time; and
  • Transportation Spending Accounts — For eligible commuting and parking expenses to and from work at JPMorganChase.

The Health Care Spending Account is an ERISA plan. The Dependent Care Spending Account and the Transportation Spending Account are not ERISA plans and are therefore not governed by the rules and procedures of ERISA. For the non-ERISA plans, this document is not an SPD but rather serves as a description of those plans and is for informational purposes only. This section will provide you with a better understanding of how the Spending Accounts work, including how and when expenses are paid.

Be sure to see important additional information in Administration section of this website, in particular the documents titled About This Guide, What Happens If … and Plan Administration.

Summary Plan Documents

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