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flexible spending account |
Also found in: Acronyms, Wikipedia | 0.06 sec. |
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flexible spending account, n an employee reimbursement account primarily funded with employee-designated salary reductions. Funds are reimbursed to the employee for health care (medical and/or dental), dependent care, and/or legal expenses and are considered a nontaxable benefit. |
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Gillespie, 38, recently opened a flexible spending account to help offset physician co-pays and items her health insurance plan doesn't cover. HumanaAccess MasterCard allows cardholders to access funds set aside in a flexible spending account or health-reimbursement arrangement by swiping their card at the provider's office or pharmacy. Reimbursements from an employee's flexible spending account (FSA) for the cost of medicines and drugs he or she bought without a physician's prescription are excludable from income under IRC section 105, the IRS said in revenue ruling 2003-102 in September (www. |
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flexible spending account