From WSJ.comHealth-Care Moves to Make Before Year-End - WSJ.com
"If you have a balance in your flexible spending account, or FSA—which lets you use pretax dollars to pay for qualifying medical expenses—now is the time to start thinking about ways to use it up. (A health savings account that's attached to a high-deductible health plan is different. Money in those accounts doesn't expire and can be carried over to future years. Make sure you know which account you have.)
Eyeglasses and contact lenses are big-ticket items that can be paid for out of an FSA, says Mr. Schilmeister. Over-the-counter medications can be reimbursed through the account with a doctor's prescription. See the Internal Revenue Service for a list of qualifying purchases and services."