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OPM.gov / Frequently Asked Questions / Insure FAQ / Flexible Spending Account
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Flexible Spending Account

Questions and answers

Prior to October 2013, the IRS required FSA enrollees to forfeit all funds left unclaimed in their flexible spending account at the end of the benefit year, which may include up to a 2-1/2 month grace period if written in the program’s governing plan document.  This is the “use it or lose it” rule.
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