What are hallmarks of Flexible Spending Accounts (FSAs) and Health Savings Accounts (HSAs)?

A. Multiple Choice

Only HSAs may be deducted from employee on a pre-tax basis.

B. FSA and HSA contributions must be used in their entirety each year.

C. FSAs expire on an annual basis but HSAs continue perpetually.

D. Amounts contributed may not be rolled over from one year to the next.