Note the maximum amount that may be placed in a medical reimbursement account is $2,600 per plan year. Dependent care maximum remains at $5,000.
On October 31, 2013, the US Treasury Department
modified its flexible spending account use-or-lose
provision to allow carryover of unused medical FSA funds.
That means participants can now carry over up to $500 of
unused medical FSA funds at the end of their plan year.