I despise programs like FSA. If the government wants to make some amount of medical or child care expenses tax deductible, then that's great. But a giant program, tied to employers, and administrated by third party agencies like Wageworks is the worst possible way to do things.<p>When you do it this way:<p>1) There are extra administrative costs<p>2) Participants are basically "gambling" against giant companies with pools of actuaries.<p>3) A lot of people miss out on the deduction because they are unemployed or self employed, or their employer simply does not offer this service.