How does the HCA roll-over feature work?
If there is a remaining balance in the HCA at the end of the benefit year, it automatically rolls over to the next year and is added to the annual contribution made by the employer (up to the maximum HCA balance specified the employer’s plan). The total balance remains available to the employee as long as he/she participates in the plan. The greater the balance in the HCA, the less the employee has to pay out-of-pocket.
