Evaluation of Flexible Spending Accounts for Active-Duty Service Members, (Paperback)

This report presents an analysis--requested by the Office of the Secretary of Defense as input for Congress--of the implications of flexible spending account options for active-duty service members and their families that would allow pre-tax payment of dependent care expenses, insurance premiums, and out-of-pocket medical expenses. The authors evaluate the benefits and costs of these options to service members and the U.S. Department of Defense.