The open season ending December 12 represents the annual opportunity to enroll in the flexible spending account program, in which employees (but not retirees) can set aside part of their salaries pretax to pay for certain dependent care expenses and health care expenses not covered by insurance. While FEHB and FEDVIP coverage continue unchanged unless the enrollee makes a change during the open season, a new enrollment in the FSA program is required each year. Any changes in FEHB take effect January 1 for retirees and the first day of the first full pay period in January for employees. Changes in FEDVIP take effect January 1 for all, as do FSA elections.