Smart TaxesSmart Taxes  Use '12 FSA money now, get ready for '13
changes  Most plans require employees to use themoney in their
flexible spending accounts by the end of the year or forfeit it.
The program will change slightly next year.  By MSN Money
Partner Dec 11, 2012 7:13PM  This post is by Susan Johnston of
U.S. News & World Report. medicine expenses © Don
Farrall/Photodisc/Getty ImagesAs the year draws to a close, many
employees with flexible spending accounts for medical expenses
will rush to the doctor or dentist to use up any remaining
funds.   For the uninitiated, FSAs allow employees to set aside
pretax money to pay for qualified medical expenses, but at the
end of the plan year -- or two-and-a-half months into the
following year, if the employer offers a grace period for FSAs
-- the employee forfeits any money left in the account. However,
any money in a health savings account carries over from year to
year.   "Typically, what people are going to do is schedule any
medical procedures that they can