T1. Introduction to FSAs: This topic will introduce the learner to Flexible Spending Accounts (FSAs) by defining the term and explaining the advantages of FSAs for employees and how they may enroll.

T2. Types of FSAs: This topic will familiarize the learner with the three types of FSAs, Medical Expense, Dependent Care, and Other.

T3. FSA Contributions: This topic will familiarize the learner with aspects of FSA contributions, such as excess contributions, grace periods, and cafeteria plans.

T4. FSA Distributions: This topic will familiarize the learner with qualified distributions and medical expenses and limitations that are placed on FSA distributions.