I just received the final check from our 2006 Flexible Spending Account (FSA). We cashed in early and often (including a shiny new set of braces for our eight year old son), and we’re officially tapped out for the year — in fact, this happened even earlier in the year than when we tapped out our FSA in 2005. As it turns out, we’re actually going to end up making a profit this year, as we pulled out all of the money before our move (and the ensuing job change) — thus I won’t be around to pay the full amount back in. This has happened to us once before, and I actually felt pretty guilty about it (at first). But then I realized that I’m making just a tiny dent in all those forfeited dollars from people who failed to heed the use-it-or-lose-it clause. Yep, I’m rationalizing. But until they fix the way that FSAs work and allow people to carry funds forward (within reason), I’m not going to lose any sleep over an employer losing out on an employee that was shrewd enough to stick it to them.