Health FSA

[tsrl01]

I know this seems like an elementary question, but where in the regulations does it state that an individual's coverage must end in a Health FSA upon termination and therefore no expenses incurred after termination may be reimbursed (unless COBRA)?  I may be making this more difficult than it is, but the definition of Period of Coverage does not provide that the Period of Coverage ends upon termination.  And under the Uniform Coverage rule, amounts must be available during the entire Period of Coverage, but 1) if one is on a LOA and doesn't make the required contributions or 2) terminates employment, I realize expenses incurred when not a participant aren't eligible expenses, but my brain is a not helping me find the specific regulation language/section and I'm drawing a blank. 

[leevena]

I do not believe that is correct.  The wording found in IRS documents is period of coverage, not date of termination of employment.  To be fair, there are many situations where the date of employment termination is also the date that the coverage period ends too.

[tsrl01]

So then, I guess what I'm trying to find is where in the regulations does it state one can't submit expenses after termination of employment (unless they elect COBRA)?  Is by definition of "period of coverage," but that's defined as the plan year (whether 12 months or a short plan year), so is it just the plan document?  

[leevena]

Does this help?

https://www.irs.gov/pub/irs-pdf/p969.pdf