Cafeteria Perks and Your Workforce
http://daltonjkle488.angelfire.com/index.blog/1622949/commissary-advantages-and-your-workforce/
Workers pay for non-reimbursed expenses from these accounts. However, 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 " surrendered,"