FSA health reimbursement account

[Guest manalyve]

Can anyone tell how to reference the portion of the code where it states and Employer cannot pursue the EE if the EE left employment at the beginning of the plan year. Example EE declares $5,000.00 - he uses all of the $5K in the first two months of the plan year, and then leaves employment.

Thank you if anyone can help me with the portion of the code that states this.

[LRDG]

Use the phrase 'uniform coverage' under a Medical FSA in a search engine. The best sites will reference IRS regulation.