FSA

In 2013 the flexible spending account will be reduced by half to $2500. However, it's still possible to use all two year's worth of FSA for LASIK if you plan ahead. Now, this is only possible if your enrollment date is the normal late year enrollment. If it's midyear enrollment, you may be out of luck.

The trick is that by law, FSA spending can be spent up to three months into the next year. For example, 2012 FSA money can be spent up to the middle of March 2013. Therefore, it is possible to combine your $2500 from 2012 and $2500 from 2013 for a grand total of $5000. Normally, you would have two debit/credit cards for the FSA. The practice can just split the charges in half, one toward the 2012 card and the other onto the 2013 card. The only downside is that you wait until Jan 1 2013 before you start your procedure. There's no need to rush. Spend that time and research more about LASIK (and check with your clinic to see if they can split the charges. It should be no problem).

Reference: http://en.wikipedia.org/wiki/Flexible_spending_account#Plan_year_grace_period