Q: My spouse and I are city employees. What are the rules for covering each other and our children for medical, dental and life insurance? And what about the dependent care and the health care flexible spending account?

A: The medical and dental plans allow you to be covered as an employee or as a dependent. One of you may pay contributions to cover the family or you each may decide to pay a contribution for coverage. Eligible dependent children may be covered only once under each plan.

The life insurance plan allows a person to be covered one time, as an employee or dependent. Because each of you is a city employee with basic life insurance of one times your annual base salary, your spouse and you may not be a dependent of each other. Only one of you may cover eligible dependent children. Each of you should review your benefits file to be sure you have not listed each other as your dependent. Review your files at 611 Walker, 4th floor. A death claim will not be paid on the death of your employee-spouse, even if you have paid premiums.

Each of you may elect to contribute the maximum pretax $1,000 to the healthcare flexible spending account to be reimbursed for eligible health care expenses. Enrollment is spring 2008 for May 1.

Each of you may contribute a combined annual maximum pre-tax $5,000 to the dependent care reimbursement plan to be reimbursed for eligible dependent care expenses. Enrollment is December 2007 for calendar year 2008.