{"data":{"id":"us-ky/krs-18a.2271","jurisdiction":"us-ky","citation":"KRS 18A.2271","heading":"Unused funds in flexible spending accounts may be carried forward to","body":"next plan year.\nEmployees who participate in a medical expense flexible spending account plan pursuant\nto KRS 18A.227 may carry forward to the succeeding plan year unused funds rema ining\nin the flexible spending account at the end of the plan year to the extent that such\ncarryforward is allowed by the Internal Revenue Code in effect on the date the plan year\nends.","path":["KRS Chapter 18A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=1409","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:40Z","sha256":"5bf0ab2c3b84a1e89ce98f86099cb3b32413c5577337eba6fbb190df5a03f492","source_id":"us-ky","stale":false,"prev":"us-ky/krs-18a.227","next":"us-ky/krs-18a.228"},"notice":"GroundRules: Original legal text. Not legal advice."}