This a type of benefit plan,  which allows employees to set aside a portion of pre- tax money, to pay for medically related expenses (dental or vision exams).  This plan is used to pay for vision and care expenses, dental and for other medical purposes. 

Reasons why employees must enrol on a Health Care Flexible Spending Account

• It saves an average of an average of 30% on eligible Health Care expenses
• It offers employees to access the full amount of their account from day one of the FSAFEDS plan year
• It carries over up to $570.00 from one plan year to the next when employees re-enroll in a Health Care FSA;  there's virtually no risk of losing your hard-earned money