No, unused funds cannot be rolled over.
If you terminate coverage mid-year—whether due to loss of employment or loss of eligibility—any remaining funds are forfeited. Even if you regain eligibility for pre-tax benefits later, previous funds cannot be rolled over.
Example:
Suppose you have an FSA in 2024 that ends on March 30, 2024, with a remaining balance of $200. Even if your employer’s plan offers a rollover, you cannot carry the unused $200 into a new 2025 FSA plan, as rollovers are only available to employees with active pre-tax benefits.