Health Care FSA
Health care FSA is used to pay for out-of-pocket expenses associated with your medical, dental or vision plan such as copayments, coinsurance deductibles, prescription expenses, lab exams and tests, contact lenses and eyeglasses.
Dependent Care FSA
A Dependent Care FSA (DCFSA) is used to pay for day care expenses associated with caring for elder or child dependents that are necessary for you or your spouse to work or attend school full-time.
FSA Plan Guide 
Important: The IRS has a “use it or lose it” rule. If you do not spend all of the money in your FSA by the annual deadline, any unused dollars in your account(s) will be forfeited. Paul Mueller Company does allow employees to rollover up to $640 of unused funds in their Health Care FSA.