Flexible Health Savings Act of 2009

Flexible Health Savings Act of 2009 - Amends the Internal Revenue Code to allow up to $500 of unused health benefits in a plan or other arrangement that provides for a health flexible spending arrangement to be carried forward to the next plan year or be contributed to a health savings account or a qualified retirement plan, without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan.