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IRS: Use-It-Or-Lose-It Rule Doesn't Apply to Employer-Funded Health Reimbursement Arrangements (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
June 26, 2002
Revenue Ruling 2002-41. Excerpt: Whether ... medical care expense reimbursements made under a reimbursement arrangement that allows unused amounts to be carried forward ... are excludable from gross income under sections 106 and 105 of the Internal Revenue Code, respectively.... The [health reimbursement arrangement in question meets] the nondiscrimination requirements of § 105(h). The HRA is paid for by the employer and employees do not make any salary reduction election to pay for the HRA.

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