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In brief
Flexible spending accounts, often called FSAs, are provided and owned by your employer, and you typically sign up during an open enrollment period. 
FSA funds can be used for a variety of expenses, including for your own qualified medical expenses, as well as for any qualified expenses for your spouse and dependents.
An FSA differs from an HSA. With FSAs, you must “use it or lose it” before the funds are forfeited. Funds in health-savings accounts roll over from year to year if they aren’t spent, and stay with you if you leave your employer.
You might be eligible for a health-care FSA, limited-expense FSA or dependent-care FSA. 

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