Page 1 of 1
18A.2271 Unused funds in flexible spending accounts may be carried forward to
next plan year.
Employees who participate in a medical expense flexible spending account plan pursuant <br>to KRS 18A.227 may carry forward to the succeeding plan year unused funds remaining <br>in the flexible spending account at the end of the plan year to the extent that such <br>carryforward is allowed by the Internal Revenue Code in effect on the date the plan year <br>ends.
Effective: October 19, 2004 <br>History: Created 2004 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 6, effective October 19,
2004.
Page 1 of 1
18A.2271 Unused funds in flexible spending accounts may be carried forward to
next plan year.
Employees who participate in a medical expense flexible spending account plan pursuant <br>to KRS 18A.227 may carry forward to the succeeding plan year unused funds remaining <br>in the flexible spending account at the end of the plan year to the extent that such <br>carryforward is allowed by the Internal Revenue Code in effect on the date the plan year <br>ends.
Effective: October 19, 2004 <br>History: Created 2004 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 6, effective October 19,
2004.
Page 1 of 1
18A.2271 Unused funds in flexible spending accounts may be carried forward to
next plan year.
Employees who participate in a medical expense flexible spending account plan pursuant <br>to KRS 18A.227 may carry forward to the succeeding plan year unused funds remaining <br>in the flexible spending account at the end of the plan year to the extent that such <br>carryforward is allowed by the Internal Revenue Code in effect on the date the plan year <br>ends.
Effective: October 19, 2004 <br>History: Created 2004 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 6, effective October 19,
2004.
