You may benefit from significant tax savings if you participate in this program. However, the IRS rules which govern this type of plan state that any money left in your account at the end of the year must be forfeited if there are no eligible incurred expenses.
Forfeited money helps pay for the administrative costs of the benefit.
IRS rules also prevent you from transferring money from one account to the other. You can avoid losing any of the money you put in your Accounts by carefully planning your eligible expenses.