The only major life circumstance I can think of is that I'm about to lose $1000. I mean, really, there should be a deduction on Schedule A for funds lost to an FSA. It *is* after all a cost to me because of the tax code. :)I don't know what your marginal tax rate is but in my case, I only need to use 2/3s of the FSA to end up ahead most year.If the FSA arrangements aren't to your liking, then quit using it and hope for the worst so you have enough medical expenses to deduct them.rad
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