Lunch counter Fringe Benefits and Your Workforce
https://zionlhry118.page.tl/Commissary--Perks--as-well-as-Your-Workforce.htm
Workers pay for non-reimbursed costs from these accounts. Sadly, flexible-spending accounts are "use-it-or-lose-it" accounts; indicating that any funds leftover at the end of the year can not be "rolled over,"