Employees who participate in a medical expense flexible spending account plan pursuant to KRS 18A.227 may carry forward to the succeeding plan year unused funds remaining in the flexible spending account at the end of the plan year to the extent that such carryforward is allowed by the Internal Revenue Code in effect on the date the plan year ends.
KRS 18A.2271
Unused funds in flexible spending accounts may be carried forward to next plan year
Effective: October 19, 2004 History: Created 2004 (1st Extra
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.