Commuter Benefit Program

Summary Plan Description

YOUR GUIDE TO YOUR:

• Mass Transit Account

• Parking Reimbursement Account
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3 The Federal Judiciary Commuter Benefit Program

3 Fast Facts About the Commuter Benefit Program

4 What is the Commuter Benefit Program?

4 Pay as You Go

4 What are the Advantages of Participating?

4 Tax savings

5 Are There Any Disadvantages to Participating?

5 Who is Eligible to Participate?

6 When Can I Enroll in the Program?

6 How Do I Enroll or Change My Election?

7 What Types of Expenses Can I Submit for Reimbursement?

7 How Much Should I Contribute?

7 Need to Change Your Monthly Contribution?

7 Is There a Limit on How Much I Can Contribute?

7 Do I Have to “Use Or Lose” the Money in My Commuter Benefit Accounts?

8 Can I Receive a Mass Transit Subsidy from My Court and Participate in the 

Mass Transit Account and Parking Reimbursement Account?

8 How Do I Get Reimbursed for My Expenses?

8 When Does My Participation in the Commuter Benefit Program End?

9 Things to Remember:

9 Important Administrative Information

9 Plan administration

9 Denial of claims

10 Employer’s right to amend or terminate the plan

10 Benefits cannot be assigned

10 Plan participation doesn’t guarantee employment

10 Taxability of benefits

10 Benefits in the event of your death

10 Plan facts

11 Worksheet to Estimate Commuter Benefit Program Expenses

Table of Contents
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1. If you commute to work and elect to participate in the 

Commuter Benefit Program, you may open a Mass Transit 

Account and/or a Parking Reimbursement Account.

2. The monthly amount you contribute to your account(s) 

will be deducted from your paycheck before federal income, 

state and local income (in most cases), and Social Security 

taxes are calculated.

3. Generally, you are eligible to participate in the Commuter 

Benefit Program if you are an active employee, either 

full-time or part-time, with an appointment of more than 

90 days, and have eligible parking expenses. Judges, including 

senior judges and most recalled judges, are eligible to 

participate. Annuitants, judges retired from the office, 

intermittent employees and those with an appointment of 

90 days or less are not eligible to participate. Your spouse 

and/or dependents are also not eligible to participate.

4. If you are an eligible employee, you may enroll in or 

make changes to your account contributions at any time 

throughout the year. There is no “Open Season enrollment 

period” for the Commuter Benefit Program.

5. Eligible parking expenses are expenses you incur for parking 

any type of vehicle near your place of employment, or near 

or at a location from which you commute to work via mass 

transit or vanpool. This can include a monthly parking pass, 

a daily fee or coins in a parking meter.

6. Eligible mass transit expenses are expenses you incur for 

commuting to your place of employment. This includes 

expenses for train, subway, light rail, bus, ferry, and vanpool 

(including Uber Pool and Lyft Line).

7. Your election will continue from month to month and year 

to year unless you change it or terminate employment with 

the Federal Judiciary.

8. Reimbursements for mass transit and parking 

reimbursement qualified expenses will not exceed the 

monthly value set forth in Internal Revenue Code Section 

132(f ), as adjusted for inflation.

9. The money that you have in your account will “roll over” 

from month to month and year to year. However, should 

you terminate employment with the Federal Judiciary, you 

may file a claim for expenses incurred before you terminate 

employment. Any remaining account balance will be forfeited. 

Note that you have 180 days or until April 30 of the following 

year, whichever occurs first, to submit claims for expenses 

incurred before your date of termination.

To enroll, log in to the JBC website through JENIE or at 

https://judiciary.lifeatworkportal.com.

Save money.

The Commuter Benefit Program lets you set aside 

pre-tax dollars that you can use to pay for your eligible 

mass transit and parking expenses.

The Federal Judiciary Commuter Benefit Program

The Federal Judiciary Commuter Benefit Program has been designed to assist eligible judges and employees in defraying the 

cost of mass transit and certain parking expenses. The program consists of a Parking Reimbursement Account and a Mass Transit 

Account. Participation in these accounts is completely voluntary. These accounts allow you to set aside part of your salary on 

a pre-tax basis. This means your monthly contributions are deducted from your salary before taxes are deducted, thereby 

increasing your spendable income.

The Mass Transit Account allows you to set aside part of your paycheck on a pre-tax basis for eligible mass transit (train, subway, 

light rail, bus, ferry) or vanpool (including Uber Pool and Lyft Line), expenses that you incur commuting to and from work.

You may also elect to participate in the Parking Reimbursement Account if you incur expenses for parking at or near your 

place of employment or near the site at which you board mass transit to commute.

Fast Facts About the Commuter Benefit Program
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What are the Advantages of Participating?

Tax savings

If you spend money on mass transit and/or parking expenses, you’ll save money by participating in the Commuter Benefit Program. 

Because your contributions are made on a pre-tax basis, you reduce your taxable income and increase your spendable income.

The following example compares your take-home pay if you earn a monthly salary of $4,100 and use the Parking Reimbursement 

Account or the Mass Transit Account to pay for your commuting expenses pre-tax versus paying for expenses after taxes have 

been deducted.

With the Commuter Benefit Program Without the Commuter Benefit Program

If your monthly salary is: $4,100 $4,100

And you elect to contribute: $100 N/A

You pay taxes on: $4,000 $4,100

Minus federal income tax (28%): -$1,120 -$1,148

Minus Social Security taxes (7.65%): -$306 -$314

Your take-home pay is: $2,574 $2,638

Your after-tax commuting expenses*: N/A $100

Your spendable income: $2,574 $2,538

Commuter Benefit Program saves you: $36/month or $432/year

* Remember, these are expenses that you would have incurred and paid for even if you didn’t participate in the Commuter Benefit Program.

What is the Judiciary Benefits Center (JBC)?

The JBC is operated by Conduent, Inc., the third-party 

administrator for the Federal Judiciary Commuter Benefit 

Program who handles your elections and processes your 

claims for reimbursement. If you have any questions about 

your reimbursement or eligible expenses, call the JBC at 

1-877-207-3220, or log in to the JBC website through 

JENIE or at https://judiciary.lifeatworkportal.com.

What is the Commuter 

Benefit Program?

The Federal Judiciary Commuter Benefit Program is a taxqualified transportation benefit based on the guidelines in 

Section 132(f ) of the Internal Revenue Code. It offers you a 

way to pay for your eligible mass transit and parking costs 

with tax-free income. You elect to have a portion of your 

salary set aside before federal income, state and local income 

(in most cases), and Social Security taxes are taken out.

Participation in a reimbursement account is completely voluntary. 

You simply determine how much you want to set aside each 

month, up to the IRS limit, and your election is deducted from 

each of your paychecks throughout the year. If you are paid 

biweekly, most months have two pay periods, therefore, your 

monthly election is divided by two and deducted each pay 

period. For the two months in the year that have three pay 

periods, there is no deduction the last pay period of the month.

Pay as You Go

The Commuter Benefit Program is set up as a “pay as you go” 

account. Your pre-tax paycheck contributions are automatically 

deposited to the appropriate account, then your expenses 

are paid up to the amount available in your account(s). You 

will receive a debit card from BenefitWallet to pay for eligible 

expenses. Using your BenefitWallet debit card is the easiest 

and fastest way to pay for your expenses; you won’t need to 

request reimbursement and no claim forms or receipts are 

required. You must use the BenefitWallet debit card for all mass 

transit expenses except for vanpool. If your parking provider or 

vanpool will not accept the BenefitWallet debit card, you may 

file claims online to be reimbursed for qualified expenses.
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Tax-qualified plan

The Commuter Benefit Program is a tax-qualified plan based on the guidelines in Section 132(f ) of the Internal Revenue Code.

Also, the amount you save in taxes under this program will vary depending on the amount you set aside in the account(s), your 

annual earnings, whether or not you pay Social Security tax, the number of exemptions and deductions you claim on your tax 

return, your tax bracket, and your state and local tax regulations. Check with your tax advisor for information on how participation 

will affect your tax savings.

Are There Any Disadvantages to Participating?

When you elect to participate in the Commuter Benefit Program, the salary on which your annual contributions to Social Security 

are based may be reduced, which may result in a reduction in the Social Security benefit you receive at retirement. However, 

increasing your personal savings by participating in the Commuter Benefit Program can more than make up the difference. 

If you should terminate employment with the Federal Judiciary, any unclaimed funds cannot be refunded to you unless you file 

a claim for expenses incurred before you terminate employment.

Who is Eligible to Participate?

You are eligible to participate in the Commuter Benefit Program if you have an appointment of more than 90 days and you are 

a full-time or part-time employee. Judges, including senior judges and most recalled judges, are eligible to participate. 

Annuitants, judges retired from the office, intermittent employees or those with an appointment Not-To-Exceed (NTE) date of 

90 days or less are not eligible to participate in this Program.

New hires that meet the eligibility requirements may enroll in the Commuter Benefit Program immediately. For more information 

please see “How Do I Enroll or Change My Election?”.
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1. Online

• Log in to the JBC website through JENIE or at https://judiciary.lifeatworkportal.com, then elect the Mass Transit Account, 

the Parking Reimbursement Account or both.

• You can enroll in the Commuter Benefit Program or change your monthly contributions at any time: JBC website home 

page > Life Events > Explore or Report a New Life Event > Change Commuter Election.

2. Phone

• Call the JBC at 1-877-207-3220

3. Fax

• Fax your enrollment/change form to the JBC at 

1-855-904-0348. Enrollment forms can also be found 

on the J-Net under “Forms.”

4. Mail

• Complete the paper enrollment/change form and mail it to:

Judiciary Benefits Center 

PO Box 18031 

Norfolk, VA 23501-1887

Please note that if you mail, call or fax an enrollment form in to make your change, the effective date of your enrollment/change 

is based on the date your enrollment/change form is received by the Judiciary Benefits Center.

The effective date is the next pay period after the JBC receives your election. Please refer to the Monthly and Biweekly Payroll 

schedules found by logging on to the JBC website through JENIE or at https://judiciary.life@workportal.com > Library > 

Plan Information > QLE and Effective Date Charts. Your election will carry over month-to-month and year-to-year until you 

amend it, cancel it, or terminate your employment. Any funds that remain in your account upon your termination from employment with the Judiciary will be forfeited.

When you enroll, change or cancel your election, you will receive an email confirming you made a change and directing you 

to access your account to review the confirmation of the transaction. If we do not have your email address on file, the Judiciary 

Benefits Center will send you a paper confirmation statement within approximately five to seven business days. Be sure to review 

your confirmation statement for accuracy so that you may receive appropriate reimbursement.

When Can I Enroll in the Program?

There is no set annual enrollment period for the Commuter Benefit Program. You may enroll or make changes to your account 

at any time, as explained below.

How Do I Enroll or Change My Election?

The Plan allows you to enroll or make changes to your contribution amount at any time throughout the year. Before you enroll, 

estimate how much you spend each month on mass transit and parking expenses. During the enrollment process, you’ll set your 

pre-tax payroll deductions; in 2021 you can contribute up to $270 per month to each account to pay for eligible expenses. There 

are four ways you may enroll or make a change to your Commuter Benefit Program account(s):
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What Types of Expenses Can I 

Submit for Reimbursement?

IRS rules determine which expenses are eligible. In general, 

the Commuter Benefit Program covers:

• Mass transit expenses related to your commute to work, 

including train, subway, light rail, bus, ferry, and vanpool 

(including Uber Pool and Lyft Line)

• Parking at or near work

• Parking expenses at or near public transportation to get 

to work 

How Much Should I Contribute?

When determining how much money to contribute to your 

Commuter Benefit Program account(s) you should take into 

consideration the amount of expenses that you will incur 

on a monthly basis. 

Remember to deduct vacation time so that you will not have 

an excess of money in your account. For example, if you 

typically spend $40 per month on parking, your monthly 

contribution would be $40. However, say you’re planning a 

two-week vacation in July. Expenses for that month would 

only be $20. You should contact the JBC in late May or 

early June to make an adjustment to your contribution for 

the month of July. You would then adjust your election for 

the month of August.

You will also want to account for any commuter benefits 

that are provided to you by your court. Any additional benefits 

that are provided to you for your mass transit and/or parking 

are subject to the monthly maximum set by the IRS. Your 

total for the month between your pre-tax benefit and the 

benefit provided by your court cannot exceed the monthly 

maximum set by the IRS.

Need to Change Your Monthly 

Contribution?

The Program allows you to make changes to your election 

at any time by logging in to the JBC website through JENIE 

or at https://judiciary.lifeatworkportal.com > Life Events > 

Explore or Report a New Life Event > Change Commuter 

Election. You can also call the JBC at 1-877-207-3220. 

Representatives are available Monday through Friday 9 am 

to 9 pm ET, except federal holidays.

Is There a Limit on How Much I 

Can Contribute?

Yes. The Internal Revenue Code sets limits on the amount 

you may contribute into your Commuter Benefit Program 

account(s). These limits are adjusted each year for inflation 

and are currently set at $270 per month for each account. 

The monthly maximum for mass transit and parking expenses 

may be increased according to IRS regulations. If and when 

the IRS announces a change, the Judiciary will keep you 

informed, or log in to the JBC website through JENIE or at 

https://judiciary.lifeatworkportal.com to keep updated 

on the monthly maximum allowance for your 

reimbursement account.

Do I Have to “Use or Lose” the 

Money in My Commuter Benefit 

Program Account(s)?

No. The amount you contribute to your account(s) will be 

rolled over from month to month and year to year, as long 

as you are eligible to participate in the Commuter Benefit 

Program. However, you would forfeit funds if you terminate 

employment with the Federal Judiciary and there are unused 

funds remaining in your account.

Estimate your annual parking expenses.

Use the worksheet on page 11 to help estimate your 

expenses.
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Can I Receive a Mass Transit Subsidy 

from My Court and Participate 

in the Mass Transit Account and 

Parking Reimbursement Account?

Yes. Internal Revenue Code section 132(f ) sets a monthly limit 

for each – in 2021 the IRS limits are $270 for mass transit and 

$270 for parking – and permits eligible employees to participate 

in one or both of these programs. You may use both of these 

programs to help defray the cost of your commuting expenses 

as long as you do not exceed the IRS maximum limits. Please 

note the Commuter Benefit Program is in addition to the Mass 

Transit Subsidy programs that some courts are administering 

under which employees receive, as tax-free fringe benefits, 

public transportation subsidies that are in addition to gross 

income. If you participate in both the Commuter Benefit Mass 

Transit Program and the Subsidy programs, the 2021 IRS limit 

would be $270 total, considering reimbursements from both 

programs combined. For instance, if you received a parking 

subsidy of $70, you would only be eligible to receive a maximum 

of $200 from the Parking Reimbursement Account.

How Do I Get Reimbursed for 

My Expenses?

In most cases, you will not have to submit a claim for 

reimbursement. This is because your BenefitWallet debit 

card pulls funds from the appropriate account at the point 

of purchase to pay for eligible expenses. If your BenefitWallet 

debit card is not accepted at your vanpool or parking 

provider, you may file claims online to be reimbursed for 

qualified expenses. Please note that your claims must be 

submitted within 180 days of the service date.

Reimbursement payments will be made via Electronic Funds 

Transfer (EFT) to the same banking account as your paycheck. 

You will only be reimbursed for expenses if you have sufficient 

funds in your Reimbursement Account. Any portion of an 

eligible claim that is not paid will be “pended” until sufficient 

payroll deposits are received. If you do not receive your 

paycheck by EFT, the JBC will send a paper check to you, once 

the total of your reimbursements equals $25 or at the end of 

the month, whichever occurs first.

For example, if you submit a claim for $50, but you only 

have $30 in your account, you will be paid the $30, and the 

remainder will be paid when you have future payroll deposits 

into your account.

There are three ways to submit your reimbursement:

1. Online: Log in to the JBC website through JENIE 

or at https://judiciary.lifeatworkportal.com.

2. Fax: Completed claim form* to 1-855-904-0655.

3. Mail: Completed claim form* to:

Judiciary Benefits Center FSA 

PO Box 18033 

Norfolk, VA 23501-1887

* Claim form needed if you choose to fax or mail your reimbursement request. 

Make sure to sign and date the claim form and keep a copy with your supporting 

documentation for your records if you fax or mail in your form.

Want to track your Commuter Benefit Program 

account balance(s)? 

You can check your Commuter Benefit Program account 

balance(s) by logging in to the JBC website through 

JENIE or at https://judiciary.lifeatworkportal.com, 

then accessing the BenefitWallet member portal. 

When Does My Participation 

in the Commuter Benefit 

Program End?

Your participation in the Commuter Benefit Program will 

end when:

• You are no longer employed by the Federal Judiciary;

• You are no longer eligible to participate based on your 

appointment;

• You elect to stop contributing to your Commuter Benefit 

Program account(s); or

• The Administrative Office of the U.S. Courts terminates 

the Commuter Benefit Program.
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Things to Remember:

• Carefully consider your mass transit and parking expenses. 

If you will not incur mass transit/parking costs because of 

vacation or leave, make sure to adjust your contributions 

accordingly. For a worksheet to help plan your parking and 

mass transit expenses, please see page 11. To make a 

change to your account, log on to the JBC website through 

JENIE or at https://judiciary.lifeatworkportal.com or call 

the JBC at 1-877-207-3220.

• The IRS sets monthly limits on the maximum contributions 

for tax-free transportation plans. The limits are adjusted for 

inflation each year. Currently the contribution limit is $270 

per month for each account.

• You may not transfer money from one Reimbursement 

Account to the other. For example, if you have an excess of 

money in your Mass Transit Reimbursement Account, you 

may not use that money to pay for your parking expenses.

• The amount you contribute to your account will carry over 

from month to month and year to year until you elect to 

change it or cancel it, or until you terminate employment 

with the Federal Judiciary. However, any funds remaining 

in your account are forfeited if you leave the employment 

of the Judiciary.

Get a Claim Form Online

For your convenience, Commuter Benefit Program claim 

forms are available by logging in to the JBC website through 

JENIE or at https://judiciary.lifeatworkportal.com or by 

calling the JBC at 1-877-207-3220.

Important Administrative 

Information

Plan administration

Both the Administrative Office of the U.S. Courts and the 

third-party administrator, Judiciary Benefits Center operated by 

Conduent, play a role in providing you the benefits described 

in this booklet.

The third-party administrator for the Flexible Benefit Program, 

BenefitWallet, operated by Conduent, determines eligibility, 

provides enrollment materials, processes enrollments/changes, 

adjudicates and pays claims for reimbursement, maintains 

account information, and answers employee questions.

The Administrative Office of the U.S. Courts has sole, complete 

and final discretionary authority to make all determinations 

regarding eligibility, elections, contributions, reimbursements 

and administration under the Commuter Benefit Program and 

to construe all terms under the Plan Documents and all other 

relevant documents.

Denial of claims

If you submit an expense for reimbursement that is denied, 

you will receive written notice within 90 days after the receipt 

of your claim that will include the reason for the denial and 

and a general description of any additonal information 

necessary for you to perfect the claim. 

You may appeal the denial in writing within 60 days after you 

have received the notice of denial. The Plan administrator will 

then review your claim. The decision on whether to deny or 

grant your claim will be sent to you within 60 days after the 

receipt of your request for review of your claim.
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Employer’s right to amend or terminate the plan

The Administrative Office of the U.S. Courts may amend or 

terminate the Commuter Benefit Program at any time and 

without prior notice. The decision to terminate the Plan will be 

made in writing and will be approved by the Administrative 

Office of the U.S. Courts in accordance with its normal 

procedures for transacting business. Affiliated employers 

(Federal Judicial Center and United States Sentencing 

Commission) may withdraw from participation in the Plan, 

but may not terminate the Plan.

Benefits cannot be assigned

Except as permitted by law, no assignment of any rights 

or benefits arising under the Plan shall be permitted or 

recognized. The Administrative Office of the U.S. Courts 

shall not be liable for or subject to the debts, contracts, or 

liabilities of any person entitled to benefits under this Plan.

Plan participation doesn’t guarantee employment

Nothing in this booklet says or implies that participation in 

the Plan is a guarantee of continued employment with the 

Federal Judiciary.

Taxability of benefits

The Employer makes no guarantee as to the excludability of 

benefits under this Plan from federal, state, or local taxes, and 

it shall be the employee’s sole responsibility to pay any taxes 

due as a result of the payment of benefits hereunder.

Benefits in the event of your death

If you die while you are a Plan participant, reimbursement 

for any eligible expense you may have incurred will be paid 

to your surviving spouse if you are married. Otherwise, the 

benefit will be paid to your estate. The remaining balance in 

your account will be forfeited upon your death.

Plan facts

Legal Name of Plan Commuter Benefit Program 

Plan Sponsor Administrative Office of the U.S. Courts 

One Columbus Circle, NE 

Washington, DC 20544

Plan Type The Plan is a tax-free transportation plan under Section 132(ƒ) of the 

Internal Revenue Code.

Plan Year January 1 to December 31 

Plan Administrator Judiciary Benefits Center operated by Conduent 

PO Box 18033 

Norfolk, VA 23501-1887

1-877-207-3220

Agent for Services of Legal Process Administrative Office of the U.S. Courts

Plan Funding Employee contributions are made through employee salary-reduction contributions.

Legal Process Administrative Office of the U.S. Courts
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Worksheet to Estimate Commuter Benefit Program Expenses

Parking

1. Do you park at work, near work, or at the place where you catch mass transit?

2. Does your court provide you a subsidy for parking expenses?

3. How much per month? $

To calculate the amount you can set aside in the Parking Reimbursement Account:

$ Actual monthly cost or the IRS allowable limit, whichever is less

- Minus court subsidy

$ Amount you can set aside in the Parking Reimbursement Account

Mass Transit

1. How much is your monthly, weekly, daily mass transit expense? $

2. Does your court provide you a subsidy for mass transit expenses?

3. How much per month? $

To calculate the amount you can set aside in the Mass Transit Account:

$ Actual monthly cost or the IRS allowable limit, whichever is less

- Minus court subsidy

$ Amount you can set aside in the Mass Transit Account

This summary is based on the official Plan Documents. If there is a 

difference between the description in this booklet and the official 

Plan Documents, the Plan Documents will always govern.

July 2021