What is a Qualified Reservist Distribution (QRD)?
A QRD is a distribution to an individual of all or a portion of the balance in the employee’s health FSA if: (1) the individual is a member of a reserve component ordered or called to active duty for a period of 180 days or more or for an indefinite period; and (2) the request for distribution is made during the period beginning with the order or call to active duty and ending on the last day of the plan year (or grace period, if applicable) that includes the date of the order or call to active duty.
