Can funds be carried over from year to year?
In their most recent guidance, the IRS permits unused funds to be carried over from year to year. However, carryovers are not required, and many employers elect not to allow them. Health Reimbursement Accounts generally remain with the originating employer and do not follow an employee to new employment, although balances may be used after termination of employment at the discretion of the employer.
Last update on May, 16 2013 by Administrator.