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off calendar year Dep. Care fsa


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If a group offers a DCFSA plan on an off calendar year (02/01-01/30), can an employee change payroll contributions so that his entire election amount ($5000) worth of contributions to be reported on his W-2 for the calendar year and stop contributions for the last month of the plan year (Jan)?  If allowed, will this impact the new plan year election amount? 

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