<prompt> Human: Can some one point out to me where in this IRS regulation it states that Flex spending account FSA roll over funds take 2 12 months before they can be accessed? I can see where there is a 2 12 month grace period to spend previous year funds. I can also see where it says that employers can offer a grace period or roll-over but not both... But where does it state that roll-over needs to take 2 12 months? or any amount of timeMy employer has repeatedly declined my request to access my roll-over funds and this publication is their justification. I feel my employer is WRONG. Please point help point this out to me.  <response>: Most FSA accounts are use it or lose it and dont roll over.The companies that do allow up to the maximum 500 rollover are already doing you a favor, and there isnt much you can do about their timelines, regarding when they implement it.Most likely the 2.5 month time period is in place to allow for the majority of the prior year spend down. E.g. up to 3 months into the next calendar year your allowed to spend last years FSA Contributions on Expenses that occured last year. this is different than the grace period, which allows you to spend last years contributions on this years expenses 