Cafeteria Fringe Benefits and Your Workforce
http://garretttgwm577.angelfire.com/index.blog/1628702/payroll-professional-services-granting-your-business-the-side/
Workers pay for non-reimbursed costs from these accounts. Regrettably, flexible-spending accounts are "use-it-or-lose-it" accounts; implying that any kind of funds leftover at the end of the year can't be "rolled