How about this?
"The one exception to the completely-employee-
funded rule is the health-care FSA. Health-care
FSAs are pre-funded by employers. Consider, for example,
an employee who contributes $25 each week into
his health-care FSA. On January 1, at the beginning of
the tax year, his employer will put $1300 (i.e., $25 multiplied
by 52 weeks) into the account. The employee
could then purchase $1300 of qualified health-related
goods and services on January 2, present his employer
with the claim, and get fully reimbursed−all before he
contributes a single dollar into the account. By law,
even if the employee in this example quit his job on
January 3, he would not have to pay back any of the
$1300 that his employer advanced for these expenses."
http://www.phil.frb.org/pcc/papers/Prepaid_Cards.pdf
Is the Federal Reserve Bank of Philadelphia enough of an authority for you?JETX said:
"The one exception to the completely-employee-
funded rule is the health-care FSA. Health-care
FSAs are pre-funded by employers. Consider, for example,
an employee who contributes $25 each week into
his health-care FSA. On January 1, at the beginning of
the tax year, his employer will put $1300 (i.e., $25 multiplied
by 52 weeks) into the account. The employee
could then purchase $1300 of qualified health-related
goods and services on January 2, present his employer
with the claim, and get fully reimbursed−all before he
contributes a single dollar into the account. By law,
even if the employee in this example quit his job on
January 3, he would not have to pay back any of the
$1300 that his employer advanced for these expenses."
http://www.phil.frb.org/pcc/papers/Prepaid_Cards.pdf