Cafeteria Fringe Benefits and Your Workforce
http://johnathanidud253.edublogs.org/2019/06/12/pay-roll-companies-granting-your-business-the-side/
Workers pay for non-reimbursed costs from these accounts. Sadly, flexible-spending accounts are "use-it-or-lose-it" accounts; implying that any type of funds remaining at the end of the year can not be "rolled