Office of Personnel Management officials say that despite efforts to make sure employees know they must re-enroll in FSAs, many seem to miss the point. They note that about a quarter of FSA accounts in 2004 were closed in 2005 because employees did not sign up again for the program, and that in many cases the reason was that the employees did not know they had to do so. They say that participation in the program is far below what it could be, given the tax advantages it offers.