FSA and Unlimited Carryover
A health FSA carryover feature lets employees carry over unused balances, but employers need not allow carryovers indefinitely if participation stops.
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FSA / HRA / HSA
Guidance on fsa / hra / hsa administration and compliance — practical resources for employers, brokers, and benefits teams navigating real operational questions.
88
FSA / HRA / HSA Articles
Available in the BAS resource library
88 Articles
FSA Reimbursement for Non-Covered Spouse
Health FSA funds may generally be used to reimburse eligible medical expenses for a spouse or qualifying dependents even if they are not enrolled in the employer's health plan.
Getting FSA Reimbursements by Direct Deposit
Benefit Allocation Systems provides easy and accurate flexible spending account (FSA) and health reimbursement account (HRA) services.
Question of the Week - Sunscreen and Health FSA Reimbursement
Q.- Is the cost of sunscreen really eligible for reimbursement from my health FSA?
Making the Most of Your Dependent Care FSA This Summer
As summer approaches, many working parents begin planning for child care while school is out.
Question of the Week - Apple Watch and Health FSA Reimbursement
- Can the cost of an Apple Watch be reimbursed from a health FSA? - In certain circumstances and with the proper documentation, Yes.
Question of the Week Mid-Year DFSA Enrollment
Q.- An employee waived coverage under our dependent care FSA but he now wants to enroll to put away money to be used to send his daughter to day camp. Should we let him enroll now?
Question of the Week - Reimbursement from Health FSA
Whose expenses can be reimbursed from an employee’s Health FSA? A Health FSA may reimburse eligible expenses incurred by the employee, the employee’s...
Question of the Week - Grace Period and Runout Period
Q: When is the deadline to submit claims for the prior plan year under an FSA and how does that work with the grace period?
How Terminations Impact FSA Balances and COBRA Eligibility
When an employee terminates employment, their FSA must be handled carefully to ensure accurate administration and compliance.
Question of the Week - Allergy Medicine and Health FSA Reimbursement
Are allergy medications eligible for FSA reimbursement? Yes. Most allergy medications, including over-the-counter antihistamines and prescription allergy...
Eligible vs. Ineligible FSA Expenses: What Documentation Is Needed
Understanding what makes an expense eligible and what is needed for proper documentation helps avoid FSA reimbursement delays and denials.
Question of the Week - OTC FSA Documentation
Q: What documentation is required to substantiate an over-the-counter (OTC) item under a Health FSA?
Question of the Week - FSA Changes
Q. Can an employee change their Health FSA election during the year if they realize they elected the wrong amount?
BAS Provides Reliable and Trusted Health FSA Administration
Health FSA Basics A Health Care Flexible Spending Account (HFSA) allows you to set aside a portion of your salary, before-tax, to reimburse certain amounts you pay for...
Question of the Week - DFSA and Disabled Child
Q.- An employee is asking if day care expenses for her intellectually disabled 16 year old child are eligible for reimbursement from her Dependent Care FSA. What information do we
Question of the Week - Health FSA Reimbursements and the Uniform Coverage Rule
Q.- Do we have to reimburse an employee for the full amount of their annual Health FSA election if they have only made one payroll contribution so far?
Question of the Week - End of Year Suggestions for Health FSA Funds
Q: What are some end of year suggestions for employees who still have funds in their health FSA?
Reminder to Use FSA Balances Before Year-End
As the year wraps up, it is a good time to remind employees to review their Flexible Spending Account balances.
Question of the Week - FSA Qualifying Dependents
Q.- We are allowing employees to elect up to the new IRS maximum for their dependent day care FSA. We want to provide a reminder about whose expenses are eligible for
Question of the Week – FSA Election Changes
: Can employees change their FSA election mid-year? : Not without a qualified life event.
Question of the Week - Maximum HFSA Contribution
Q.- We are going to offer a health flexible spending account plan to our employees starting 1/1/2026. We know there is a risk of loss if an employee gets the full reimbursement
Question of the Week - Dependent Care FSA Fiscal/Calendar Year
Q: Our Dependent Care FSA runs on a July 1-June 30 plan year. We have an employee who started participating in July 2025. She wants to make the full $5,000 annual contribution in
2025 Inflation Adjustments for Employee Benefit Plan Limits
The IRS announced the 2026 plan limits for FSAs, transportation plans, QSEHRAs and other employee benefits.
Question of the Week - FSA for After School Care
Can I use my Dependent Care FSA to pay for my child's after-school program? Yes, if the after-school program provides care that allows you (and your spouse,...
The Benefits of Using Direct Deposit for FSA and HRA Reimbursements
Benefit Allocation Systems provides easy and accurate flexible spending account (FSA) and health reimbursement account (HRA) services.
Easy to Reference Eligible FSA Expenses
BAS offers FSA clients and their employees access to a table identifying expenses eligible for reimbursement.
Question of the Week - Return to Work Mandate and DFSA Election
Q.- We are requiring all employees to return to office work. Will this mandate allow dependent care FSA participants to change their election amounts?
Integrating Lifestyle Spending Accounts into Benefits Packages
Lifestyle Spending Accounts provide flexibility by allowing employees to use employer-funded dollars for a wide range of wellness and lifestyle expenses.
Question of the Week - Limiting Health FSA to Amount Contributed
Q.- Can we structure our health FSA so employees can only get reimbursed up to the amount they have contributed through payroll deductions at the time of the reimbursement request?
Question of the Week Using FSA Forfeitures
Q.- We received a report identifying the amounts that employees did not use in their FSAs from last plan year. What can we do with the forfeited amounts?
Question of the Week - Carryover and Short Plan Year
Q.- We set up a short FSA plan year, 1/1/25 – 6/30/25, and then on 7/1/2025 we began a full plan year. Our plan has a carryover feature. Do employees get the full amount to
Question of the Week - Sunscreen and FSA Reimbursement
Q.- Can employees be reimbursed from their health FSAs for the cost of sunscreen?
Smarter Support Starts Here: How Ally + Our Help Center Work for You
Learn how BAS’s new Help Center and Ally chatbot work together to give HR teams and employees faster, smarter access to benefits answers—on their own terms.
Understanding the Difference Between FSA, HRA, and HSA Accounts
While all three accounts are designed to help employees manage health care expenses, they each work differently.
How to Use Ally and the BAS Help Center for Easy Benefits Support
Discover how to use Ally, BAS’ 24/7 AI assistant, and the Help Center to get step-by-step benefits support on enrollment, FSA, COBRA, billing, and more.
Question of the Week - HDHP and HSA
Q.- An employee elected a health FSA effective 1/1 and now during their annual open enrollment for a 7/1 plan, they are considering enrolling in a High-Deductible HSA plan. What
IRS Releases 2026 HSA and HRA Limits: What HR Needs to Know
The IRS has announced the 2026 contribution and coverage limits for HSAs, HDHPs, and HRAs which is important for HR teams planning benefits and open enrollment.
Question of the Week - Stopping FSA Contributions
Q.- An employee said he is really strapped for cash and wants to cancel his health FSA contributions. Can we let him stop participating?
Direct Deposit for FSA Reimbursements
Employees can setup ACH deposit to receive FSA reimbursements deposited directly to their bank account.
Question of the Week - COBRA and FSA Carryover
Q.: An employee terminated employment. He did not have a health FSA election for the plan year, but he did have a carryover balance from prior years. Should he be given a COBRA
Cafeteria Plans and Mid-Year Life Events
Employees should understand that cafeteria plans allow mid-year election changes in only limited circumstances.
Dependent Day Care FSAs and Reimbursement Requirements
The IRS requires specific documentation for reimbursement from a dependent day care flexible spending account plan.
Question of the Week – FSA Documentation for Prescriptions
Q. - What type of documentation is needed for a Prescription to be reimbursed from a Health FSA?
Documentation for Health FSA Reimbursements
FSA participants must submit approved documentation to get reimbursed from their accounts.
Question of the Week - Retirement and FSA
Q.- An employee is retiring in July. He elected a $3,300 FSA contribution. Can he be reimbursed for the full election even though the total amount will not have been deducted from
Question of the Week - FSA Reimbursements and LTC Premiums
Q.- Can Long Term Care premiums be reimbursed from a health flexible spending account?
Question of the Week - IRS Health FSA Limits
Q.- If a group’s health flexible spending account plan year is 11/1/24 – 10/31/2025, can participants elect to contribute up to $3,300 or are they limited to $3,200?
Question of the Week - FSA Participation Restrictions
Q. May we structure our Health FSA to restrict participation to only those who are covered under our medical plan?
Understanding the IRS Standard Mileage Rate for 2025
The IRS updated standard mileage reimbursement rates for 2025, affecting business vehicle use, medical travel deductions, and health FSA travel reimbursements.
Identifying Specific FSA Expenses
BAS offers FSA clients and their employees access to a table identifying expenses eligible for reimbursement.
Encourage Employees to Use Their FSA Funds Before Year-End
As the end of the year approaches, it's a great time to remind employees to take full advantage of their Flexible Spending Account (FSA) benefits.
Direct Deposit for FSA
Benefit Allocation Systems provides easy and accurate flexible spending account (FSA) and health reimbursement account (HRA) services.
Question of the Week - HSA Requirements
Q.- We are offering a High Deductible Health Plan with an HSA. What are the requirements for an employee to participate in the HSA?
IRS Releases 2025 Inflation Adjustments for Employee Benefit Plan Limits
The IRS announced inflation adjustments to employee benefit plan limits for tax years beginning in 2025.
Question of the Week - Changing FSA Election Mid-Year
Q.- Our FSA plan documents include the IRS mid-year change rules. An employee had a baby and now wants to cancel his health FSA contributions. Do we allow this?
Eligible FSA Expenses
BAS offers FSA clients and their employees access to a table identifying expenses eligible for reimbursement.
Question of the Week - HRA Reimbursement Timeframes
Q.- What is the maximum time period an HRA can allow for submitting expenses for reimbursement?
Question of the Week - HRA Reimbursements
Q.- Can an HRA allow the reimbursement of an expense incurred in a prior year to be reimbursed from the present plan year’s account?
Question of the Week - Dependent Care FSA and Health Care FSA
Q.- An employee said she put too much money into her dependent day care FSA and wants to be reimbursed from that account for some medical expenses she paid for her child. Is that
Understanding FSAs, HRAs, and HSAs
The three types of account-based medical plans have distinct features, benefits and requirements.
Question of the Week - Using Health FSA for Massage Treatments
- Can I get reimbursed from my health FSA for a massage? If the massage is for a medical reason, it is eligible for reimbursement from your health FSA.
The Benefits of Direct Deposit for FSA and HRA Reimbursements
Benefit Allocation Systems provides easy and accurate flexible spending account (FSA) and health reimbursement account (HRA) services.
Important Updates to Health Savings Accounts and Health Reimbursement Accounts for 2025
Earlier today, the IRS announced updated inflation-adjusted figures for Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs).
Comparing HRAs and HSAs
Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs) are both popular tools for managing healthcare expenses, but they have distinct features and...
Change in Pennsylvania Tax Treatment of Dependent Care Expenses
Dependent Care Flexible Spending Account (DCFSA) plans offer a valuable tool for employees to manage childcare expenses while enjoying significant tax benefits.
Question of the Week - Allergy Medicine
Q.- Can I get reimbursed from my health flexible spending account plan for over-the-counter allergy nasal spray?
IRS Reminder: Non-Medical Health Expenses Not Eligible for Reimbursement
Expenses for food, general good health, and wellness may not be reimbursed from a FSA, HSA, HRA, or MSA.
Question of the Week - HSA Reimbursement Time Limits
Q.- Do employees who contribute to an HSA have to request reimbursement within a specific time period?
Question of the Week - FSA Carryovers and COBRA
Q.- We know if our Health FSA meets certain requirements and if a terminating employee has been reimbursed from his FSA more than the amount he has to contribute for the rest of
Get FSA Reimbursements by Direct Deposit
Benefit Allocation Systems provides easy and accurate flexible spending account (FSA) and health reimbursement account (HRA) services.
BAS’ Nondiscrimination Testing Services
Discover seamless nondiscrimination testing with our streamlined services. Simplifying data collection is at the core of what we do.
Question of the Week - Wrong Election to Participate in DFSA
Q.- An employee enrolled in our Dependent Care FSA during open enrollment. He didn’t realize what the plan was and he doesn’t have any children. Can we cancel his election and
Question of the Week - Health FSA Upfront Reimbursement
Q.- We started offering employees the ability to contribute to a health flexible spending account beginning 1/1/2024. An employee just submitted her first expense reimbursement
Question of the Week - ICHRA and COBRA
Q.- We contribute to an Individual Coverage Health Reimbursement Account for our employees to purchase their own health coverage. Do we have to offer COBRA for the benefit?
Question of the Week - FSA Reimbursement for Parking
Q.- Can an employee be reimbursed for the parking lot charge at his doctor’s office?
Leveraging IRS Publication 503 for Dependent Day Care Flexible Spending Account Plans
As we embark start the new year, the HR community should pay attention to the recently released 2023 version of IRS Publication 503, particularly in the context of Dependent...
Maximizing Your FSA Benefits: A Year-End Guide for Employees
At the end of the year, HR Professionals should encourage employees to use any remaining Health FSA balances.
BAS Provides Well-Trusted Health FSA Administration
Health FSA Basics A Health Care Flexible Spending Account (HFSA) allows you to set aside a portion of your salary, before-tax, to reimburse certain amounts you pay for...
2024 Contribution Limits for Health and Welfare Plans
The IRS released the adjusted health and retirement plan contribution limits for 2024.
Simplifying Flexible Spending Account Eligible Expenses
BAS' FSA Eligible Expense Table helps employees and administrators quickly determine which expenses qualify for FSA reimbursement, streamlining the claims process.
Question of the Week - Nondiscrimination Testing for FSA
Q.- When should we perform nondiscrimination testing for our flexible spending account plans?
Nondiscrimination Testing for Cafeteria Plans, Dependent Care Flexible Spending Account Plans, and Health Care Flexible Spending Account Plans
Employers must conduct nondiscrimination testing on their cafeteria plans, including the FSA components, to prevent discrimination and maintain legal compliance.
Question of the Week - Reimbursement of Personal Protective Equipment from FSA
Q.- Can employees still use their health FSAs to get reimbursed for the cost of masks and hand sanitizer?
Question of the Week - Error on COBRA Notice
Q.- We provided the wrong premium amount on our COBRA notice to a terminating employee. We don’t think he is going to elect COBRA anyway. Should we fix the error?
Question of the Week - Dependent Day Care FSA and Kindergarten
Q.- I am sending my child to a private kindergarten starting in September. May I use my Dependent Care FSA to pay the tuition for the school?
Question of the Week - FSA Without Medical Plan
Q.- We employ fewer than 50 employees and do not offer a medical or dental plan. Can we offer our employees a health FSA?
Easy FSA Claim Submission: Three Convenient Methods for Employees
Streamlined FSA claims process - 24x7 online submissions or traditional mailing/faxing. Hassle-free and user-friendly.