Internal Revenue Service Notice 2013-71 modifies the "use-it-or-lose-it" rule for health flexible spending accounts set forth under Section 125 of the Internal Revenue Code.
http://www.jdsupra.com/legalnews/employee-benefits-developments-decembe-13931/
http://www.jdsupra.com/legalnews/employee-benefits-developments-decembe-13931/
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