Commissary Fringe Benefits as well as Your Workforce
https://eduardoiraf156.skyrock.com/3323643508-Lunch-counter-Benefits-and-Your-Labor-force.html
Workers pay for non-reimbursed expenses from these accounts. Unfortunately, flexible-spending accounts are "use-it-or-lose-it" accounts; suggesting that any type of funds remaining at the end of the year can't