Item 3. Flexible Spending Account Rollover: The IRS has announced that they will now allow a carryover up to $500 of unused FSA dollars for use the next year. This applies to both the full purpose and limited purpose FSAs. Delta will implement this change immediately. The carryover from 2013 will be in addition to your 2014 Healthcare FSA election. The 2014 Benefit Enrollment period is open through November 27th. You may still elect to contribute up to $2,500 to your 2014 Healthcare FSA. The maximum amount you can have in your Healthcare FSA for 2014 is now increased to $3,000 – the maximum election of $2,500 plus $500 in carryover. This rule will also apply in future years. If you have already completed your 2014 enrollment, you may want to reconsider your healthcare FSA elections based on this new carryover provision. You still have until the enrollment deadline on November 27 to make changes to your elections.