There is no age limit for employees, as long as the employee is still actively working for the company. Also, as long as they are still working, the Health Spending Account coverage also extends to their spouse and immediate family members.
A company will typically specify "cut-off" ages for children. For example, non-students are covered before they turn 21 years old, while full-time students are covered before they turn 25. These cut-off dates are determined by the employer.