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Senate Finance Committee Asked to Consider Amendment Impacting Health FSAs
Employers Council on Flexible Compensation [ECFC] Dec. 12, 2013
"This amendment [submitted by Sen. Mike Enzi (R-WY)] would amend the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). The amendment also includes such FSAs in the definition of tax-exempt cafeteria plans."
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