The remaining unused reimbursement amount is carried forward for use in subsequent plan years.
Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases.
In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.