Additional ECFC Members’ Comment Letters on Use-It-or-Lose-It Requirement


In another very favorable development, the IRS has solicited comments on modifying (and perhaps eliminating) the use-or-lose-it requirement.

Comments are required by August 17, 2012.  ECFC will be working through its Legislative Committee on preparing comments that can be adapted by members and employers, so be sure to participate in our ongoing 2nd and 4th Tuesday Legislative Update calls to keep up-to-date. Please send any suggested comments/edits in advance (using blackline function) to

The following documents will be discussed during the July 24 ECFC Legislative Workgroup call (1:30-2:00 pm): i) a near final draft of a comment letter and template related to the SBC requirement and how it applies to HRA plans; and ii) an initial comment letter related to IRS Notice 2012-40 and the potential elimination of use it or lose it.  Work group committee input and comment is encouraged.  Please send any suggested comments/edits in advance (using blackline function) to

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