Commissary Fringe Benefits and Your Workforce
http://b3.zcubes.com/v.aspx?mid=1086403&title=payroll--service-providers-giving-your--business-the-edge
Employees pay for non-reimbursed expenditures from these accounts. Regrettably, flexible-spending accounts are "use-it-or-lose-it" accounts; meaning that any funds leftover at the end of the year can't be "rolled