Does anyone have any thoughts on how to handle uncashed checks from a dependent day care flexible spending account? Specifically, I am wondering whether those funds escheat to the state, and if so, which state's law will apply (the state where the account is located, the state of the payee, the state of incorporation of the payor, the principal place of business of the payor all seem like possibilities).

Does your plan document address this ? Ours states that they are forfeitures

Q-26. What happens to unclaimed reimbursements?

Any reimbursements that are unclaimed (e.g., un-cashed benefit checks) by the close of the Plan Year following the Plan Year in which the Eligible Expense was incurred shall be forfeited.