Amounts remaining in an employee's Qualified Transportation account following final payment of all Mass Transit expenses incurred during the periods described in OAC 260:40-26-9(b) shall be forfeited to pay administrative expenses of the Flexible Benefits Plan. An employee who elects to continue to enroll into a Qualified Transportation account in subsequent years, without periods of interruption, will be permitted to roll over unused amounts from previous years subject to the limitations in OAC 260:40-26-4
Okla. Admin. Code § 260:40-26-10