If an employee is laid off from an employer and was participating in an FSA, and does not elect to continue via COBRA, and is hired back by the same employer in the same calendar/benefits plan year, would there be any stipulations or special treatmen

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If an employee is laid off from an employer and was participating in an FSA, and does not elect to continue via COBRA, and is hired back by the same employer in the same calendar/benefits plan year, would there be any stipulations or special treatment if the employee enrolled on the FSA or would the employee be treated the same as any "e;new"e; hire?

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