"[Rev. Proc. 2014-61] did not provide any guidance or relief to plans that had already offered or completed annual enrollment and communicated the unadjusted limit to their employees. This did not change the treatment of amounts that an employer may permit to rollover from a prior year or any of the other relief such as gap periods that employers can elect to use or not use. It just increases the employee salary reduction contribution limit for the health flexible spending accounts by $50 for next year and employers are not required to use the maximum limit."

MORE >>