Commissary Conveniences and also Your Workforce
http://deanmrxi077.unblog.fr/2019/06/04/lunch-counter-advantages-and-your-labor-force/
Employees pay for non-reimbursed expenses 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,"