Commissary Rewards and Your Workforce
http://b3.zcubes.com/v.aspx?mid=1040204&title=lunch-counter--perks--and-also-your--labor-force
Employees pay for non-reimbursed costs from these accounts. Regrettably, flexible-spending accounts are "use-it-or-lose-it" accounts; meaning that any funds leftover at the end of the year can not be "rolled over,"