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"Quick Reference Guide to a Rolling Medical FSA"

A decision-making guide to implementing the rollover feature for a Medical Flexible Spending Account (FSA).

Late in 2013, the Department of Treasury quietly released Notice 2013-71 which has changed the way we look at Flexible Spending Accounts (FSAs). Through its administrative powers, the Department of Treasury permitted Medical FSAs to roll over up to $500 of unused funds into the next plan year. This guide helps to demonstrate the key advantages of adopting the Rolling Medical FSA while addressing other key administrative questions.

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