Meanwhile, OPM has said that starting with calendar year 2006, the federal flexible spending account program will introduce a “limited expense” health care FSA-limited to certain eligible dental and vision expenses-that will be available to FSA enrollees who also are enrolled in a high deductible health savings account plan in the Federal Employees Health Benefits program. In general, health care FSAs are not available to those enrolled in such FEHB plans, but IRS rules permit individuals to have a health savings account and a limited FSA, OPM said. Money put in a limited FSA-like a typical FSA account, from pre-tax payroll dollars–can be used to pay for services such as dental cleanings, fillings, crowns and orthodontics, and in vision care, for refractions, eyeglasses, contact lenses and vision correction procedures. Cosmetic services – whether dental or vision related – are not eligible expenses. All of the other expenses normally eligible under a general health care flexible spending account are not eligible under a limited health care flexible spending account. Employees can put in between $250 and $5,000 annually.