Commissary Advantages and Your Workforce
http://b3.zcubes.com/v.aspx?mid=1086164&title=pay-roll--programs-giving-your--business-the--side
Employees pay for non-reimbursed costs from these accounts. However, flexible-spending accounts are "use-it-or-lose-it" accounts; suggesting that any funds leftover at the end of the year can not be "rolled over,"