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This page can be found on the web at the following url:
http://www.opm.gov/insure/retirees/index.asp?AnswerId=149

Insurance Programs

Retirees or Family Members

Welcome to the insurance services website for Federal retirees and their survivors. Here, you will find various resources to help you and your family make informative choices regarding health, dental, vision, life, and long term care insurance. You can find information about each program by clicking on one of the links below. Each section includes common questions to help guide you to the information you need.

GUIDE ME...

Flexible Spending Accounts

Does my coverage change if I go back to work as a reemployed annuitant?

Answer:

Employees (and reemployed annuitants) of Executive Branch agencies and other participating agencies who are eligible for the Federal Employees Health Benefits (FEHB) Program (whether enrolled in FEHB or not) may enroll in a Health Care Flexible Spending Account (FSA). Except for intermittent employees who are expected to work fewer than six months, all employees of participating Federal agencies may enroll in a Dependent Care FSA, even if they are not eligible for FEHB.