It's Dec. 1 and Renee is starting to panic.

"I don't want to lose any of my FSA money. When is the deadline? What expenses are covered? How much money do I have left to spend? I have to find a way to spend this money … fast! Where do I go to find my balance information?"

Renee's concerns aren't unique. She is among the 35 million account holders who made tax-smart allocations to their flexible spending accounts for 2014. She's also among the 51 percent who wait until December to spend their FSA dollars.

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