FSA debit cards

Last year I signed up for an FSA, into which I put $100. Because I'm lazy about receipts, I also chose the new debit card option.

So far, I've managed to use over $95, so from a pure cash perspective, it was worthwhile, even with the $5 activation fee. However, I ended up having to fax in receipts for most of my expenses anyway; the only time that I didn't have to submit a receipt was when I bought contact lens cleaner at drugstore.com. Nevertheless, I signed up again for next year. I guess I decided the savings outweighed the hassle.

Incidentally, while reading up on FSAs recently, I discovered some interesting details. It appears that any unspent FSA funds are kept by the employer at the end of the year. Similarly, if an employee elects to put the full $3000 into an FSA for a calendar year, manages to use all of the money in the first week, and then quits the company, he/she is not responsible for any reimbursement. I wonder if it evens out?