Which of the following statements about HRAS is TRUE?
A The account allows roll-over of unused balances at the end
of the year at the employer's discretion
B The account allows roll-over of unused balances at the end
of the year at the employee's discretion
C The account only allows roll-over of half the unused
balances at the end of the year
D The account does not allow roll-over of unused balances at
the end of the year