Carryover allows unused funds (up to the plan’s maximum limit) to roll over into the next plan year. There’s no deadline to spend carryover funds, they remain available for the entire new plan year and can continue rolling over if unused.
Carryover amounts do not count toward the contribution limit for the new year. For example, if $660 is carried over from 2025 to 2026, you can still contribute the full maximum amount in 2026.