Healthcare FSA • Maximum Election $3,050 • There is a provision which allows $610 of unused funds to be rolled over to next plan year (amounts left in account above $610 are forfeited back to the Plan per IRS rules). • Use It or Lose It - At the end of the plan year, the employee has a 90-day run-out to submit claims for any expenses they incurredduring the plan year. If after that there are any funds over the IRS limit that were not spent by the employee, they are forfeited. • Action required:If you wish to continue with your healthcare FSA you must re-enroll each year. 26