Federal civilians, members of Congress, and their staffs and millions of employees across the country gain tax benefits from premium conversion plans and flexible spending accounts. Employees using premium conversion are exempted from federal and state income taxes and Social Security payroll taxes on premiums they pay for employer-sponsored health and dental insurance. Flexible spending accounts allow the same pre-tax payment for out-of-pocket costs for dependent care and almost any health related expenses not covered by insurance. Retired Vice Adm. Norb Ryan, Jr., president of the Military Officers Association of America (MOAA), says that military families are being denied that basic benefit worth hundreds or thousands of dollars a year. “Active duty and reserve families should have the option to deduct premiums for Tricare dental coverage,” he said, “and Selected Reserve members should be able to deduct premiums for the new TRICARE Reserve Select health insurance.”