The state tax code requires that funds in the health care and dependent care accounts be earmarked in advance and spent during the plan year.

Name: The state tax code requires that funds in the health care and dependent care accounts be earmarked in advance and spent during the plan year.
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The federal tax code requires that funds in the health care and dependent care accounts be earmarked in advance and spent during the plan year. Remaining funds revert to the employer.

The State Tax Code Requires That Funds in the Health