The Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008 permits optional distributions of unused amounts in health care flexible spending
accounts (FSAs) to military reservists who are called to active duty for 180 days or more. This optional distribution, known as a Qualified
Reservist Distribution (QRD), was adopted for the 2011 plan year and can be used for your 2011 health care FSA balance or any future year's
Once you have received your order or call to duty, you are permitted to withdraw any amount you've contributed to your health care FSA year-to-date, minus any outstanding reimbursement claims. If you choose to withdraw the total amount you've contributed, you can no longer submit health care FSA claims for the current year.
You may request this QRD by completing the Flexible Spending Account (FSA) Request for Qualified Reservist Distribution Form. Please send the completed form and a copy of your orders to Crew Central™ at mailport M20. For more information on the HEART Act, please visit IRS.gov.