A health flexible spending arrangement (health FSA) is a MERP that is a "flexible spending arrangement." Health FSAs normally are offered under a Code § 125 cafeteria plan and may be funded with employee pre-tax salary reductions and/or employer contributions. Employees can use a health FSA to pay for medical expenses that cannot be reimbursed through insurance or any other arrangement. Insurance co-pays, deductibles, eyeglasses, orthodontia, and over-the-counter drugs are common examples of health FSA expenses. Health FSAs are not allowed to reimburse insurance premiums. Health FSAs cannot limit reimbursements to the amount that an employee has contributed or accrued at the time reimbursement is requested, and the employee must forfeit any account balance remaining at the end of the plan year or after a grace period of up to 2 1/2 months if provided by the plan.