The flexible benefits law from the IRS states that the survivor of the employee must make the attempt to file claims against the remaining fund balance for dates of service from January 1 of the current plan year until the employee’s termination date. Any contributions made after the member died would need to be refunded directly to the survivor by the member’s estate. Funds deposited before the member died would need to be claimed with eligible expenses. For example, if the member required a hospital visit, ambulance ride, emergency assistance, etc.