团体寿险与年金第 690 / 716 题
A Flexible Spending Account (FSA) under a cafeteria plan traditionally follows a rule that:
a.Unused funds may be forfeited at year-end (use-it-or-lose-it), subject to limited carryover or grace rules
b.Unused account balances automatically roll over indefinitely from one plan year to the next with no limit whatsoever
c.Funds are always refunded to the employee in cash
d.There is no annual contribution limit
解析
The classic FSA use-it-or-lose-it rule means unspent funds can be forfeited at year-end, though limited carryover or grace-period options may apply. Funds are not cash-refundable and contributions are capped.
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审核人 John Zihao Zhang — California-Licensed Life Insurance Agent (CA Dept. of Insurance License #4396095 — 核实)