Flexible Spending Arrangement

URI: https://gptkb.org/entity/Flexible_Spending_Arrangement
GPTKB entity
Statements (28)
Predicate Object
gptkbp:instanceOf tax-advantaged financial account
gptkbp:abbreviation gptkb:FSA
gptkbp:administeredBy employer
gptkbp:annualContributionLimit set by IRS
gptkbp:benefit contributions are pre-tax
gptkbp:cardAccess gptkb:FSA_debit_card
gptkbp:country gptkb:United_States
gptkbp:eligibility gptkb:DVD
medical
dental
dependent care
gptkbp:fundedBy employee salary reduction
employer contribution
https://www.w3.org/2000/01/rdf-schema#label Flexible Spending Arrangement
gptkbp:introducedIn 1978
gptkbp:IRSCodeSection Section 125
gptkbp:notPortable yes
gptkbp:purpose pay for dependent care expenses
pay for qualified medical expenses
gptkbp:regulates gptkb:Internal_Revenue_Service
gptkbp:reimbursementMethod claim submission
gptkbp:relatedTo gptkb:Health_Savings_Account
gptkb:Health_Reimbursement_Arrangement
gptkbp:rolloverOption limited rollover allowed
gptkbp:spendingDeadline end of plan year or grace period
gptkbp:useItOrLoseItRule yes
gptkbp:bfsParent gptkb:IRS_Publication_969
gptkbp:bfsLayer 6