The FSA sign-up season is aligned with the FEHB program open seasons. Employees set up and contribute to a health care FSA to use for out-of-pocket costs including co-payments and deductibles and for health care expenses not covered by insurance, such as dental services and eye-care. Employees are also able to set up an account for dependent-care expenses for children and aging parents. All employee contributions to FSA's are made from pre-tax earnings, thereby increasing disposable income; there are no government contributions to the program. By law, retirees, both federal and non-federal, are not eligible to maintain FSAs. Information about the FSA program will be updated, as it becomes available from the Office of Personnel Management (OPM).