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Qualified reservist distribution
In accordance with the "Heroes Earnings Assistance and Relief Tax Act of 2008" ("HEART Act"), a qualified reservist distribution (QRD) is permitted of all or part of any unused HCFSA amounts if you are a reservist called to active duty provided that:
  • You are called up for- a period of 180 days or more or for an indefinite period of time, and
  • The request for a distribution is made during the period of time between when the order or call is made and the last day that a reimbursement could be made from the HCFSA for that plan year.
To receive a QRD of all or part of any unused HCFSA amounts, or additional details on how to request a qualified distribution, contact your Benefits representative as soon as you receive your orders or are called to active duty.