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Health Care/Dependent Care Reimbursement Accounts


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What are the requirements regarding an individual who has been on military leave for more than 31 days who wishes to drop both his HCRA and DCRA? Please site specific reg if possible supporting the answer. Thanks.

Posted

People on military leave have the option to continue health coverage (including FSA's) under USERRA. The payments to continue this coverage are normally paid by the employee with after tax dollars via checks. 1.125-2 Q-7(B)(3) provides that coverage under a health FSA terminates if required premium payments are not made. This should allow the person to stop the FSA almost anytime, but the employer could say that the employee cannot make a new election for the rest of the 12-month plan year.

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