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