During the open season period, employees must sign up for flexible spending accounts if they want to have those accounts in the 2009 plan year. FSAs allow employees (but not retirees) to set aside pre-tax money that can be used for certain health and dependent care expenses. The limit on each type of account is $5,000. Individuals must reenroll each year—enrollment does not renew automatically as it does in FEHB and FEDVIP.