KRS 18A.2271: Unused funds in flexible spending accounts may be carried forward to

next plan year.

Employees who participate in a medical expense flexible spending account plan pursuant

to KRS 18A.227 may carry forward to the succeeding plan year unused funds rema ining

in the flexible spending account at the end of the plan year to the extent that such

carryforward is allowed by the Internal Revenue Code in effect on the date the plan year

ends.