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A flexible spending account lets you use pretax money to pay for health or dependent care expenses. Within private industry occupational groups, access to dependent care benefits ranged from 23 percent for workers in service occupations to 62 percent for workers in management, professional, and related occupations.

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Learn more about flexible spending accounts, including the tax benefits and eligible expenses. The limitation is that you can only use the accrued savings for medical and health. Flexible spending accounts allow employees to contribute pretax dollars to a health care savings account