Electrical conduit. This illustration shows electrical conduit risers, looking up inside a fire-resistance rated shaft, as seen entering bottom of a firestop. The firestop is made of firestop mortar on top and mineral wool on the bottom. Raceways are used to protect cables from damage.
FSAs cannot be used to pay health insurance premiums, but they are designed to augment health plans. You can pay deductibles and co-pays, as well as for treatments and prescription drugs excluded from coverage by your health insurance.
The childcare flex account. A flexible spending account for dependent care is not something you can set up on your own, but many companies offer one to employees. This type of FSA allows you to put aside up to $5,000 ($2,500 for married individuals filing separate returns) before taxes to pay for dependent care expenses.