We are trying to find the IRS Cite for the Uniform Coverage Rule pertaining to Health Care Spending Accounts. Specifically, we want to find the Code Section where it indicates that an employee has the right to claim up to the annual contribution in expense reimbursement at any time during a year and that the employer may not deduct any amounts which had not been contributed at the time of termination, if it occurs prior to the end of the year.

look under 1.125 Q/A-7(B)2 and that talks about uniform coverage.