This rule applies only to the Medical Expense Reimbursement Account (Health FSA). The uniform coverage rule states that your full election amount is available to you on the first day of your plan year. What exactly does this mean? This means you have access to ALL of your funds right away! The uniform coverage rule allows your Health FSA to work like a line of credit. Expenses can be covered upfront, making it easier to budget your finances, especially during tougher economic times.