Some employers may choose to offer their employees a combination of pre-tax plans.  When this is done, one popular option employers choose is a Limited Purpose Flexible Spending Account (FSA).  This is most often done in conjunction with a Health Savings Account (HSA).  The Limited Purpose FSA works the same way a standard FSA does: pre-tax, "use it or lose it" elections, and expenses must occur with in the plan year.  The difference is that it limits what expenses are eligible for reimbursement.  In a Limited Purpose FSA you can only submit claims for eligible vision and dental expenses. (Remember: Cosmetic procedures such as teeth bleaching are not eligible under any Flexible Spending Accounts.)