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1. Rollover feature considerations
Employers need to choose between offering the rollover feature or the grace period; they cannot offer both. Look at your utilization and forfeiture data, advises Jeremy Miller, president and founder of, an e-commerce site that sells FSA-eligible products. “If the employer feels, based on utilization and forfeitures, that their employees may benefit more and will see a higher enrollment from a carry forward, than they probably want to consider offering the rollover,” he says.

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