Employer keep unspent FSA funds

[ombskid]

I haven't been doing FSA plans for quite a while. I think that unspent FSA deductions used to revert to the employer, who had a couple options of returning it to the plan, but didn't have to.

Can employers now "keep" unspent FSA funds?

[QDROphile]

There are no unspent FSA funds. There may be a difference between salary reduction amounts and the amounts of benefits paid. That difference is reflected in the general assets of the employer. For a healthcare FSA, the difference could be positive or negative.