Cafeteria Perks and Your Workforce
https://www.goodreads.com/topic/show/19867202-payroll-solutions-giving-your-business-the-side
Workers pay for non-reimbursed expenses from these accounts. However, flexible-spending accounts are "use-it-or-lose-it" accounts; suggesting that any type of funds leftover at the end of the year can't be " surrendered,"