The IRS is constantly changing rulings on Section 125, Section 106 and others.  This notice came out regarding the “Use-It-Or-Lose-It” component of Flexible Spending Accounts.  Starting in 2014, $500 can be rolled over into the next year if unused by employees.  There are restrictions so I would encourage you to read the IRS notice attached here.

http://www.irs.gov/pub/irs-drop/n-13-71.pdf