I’m assuming this is a company benefit — and they realize that you can’t use the money for its intended purpose. If it’s a pre-tax plan, then yes you would owe taxes if you take the money out now. You need to contact your HR department and ask whether you can simply use the money for other purposes. They will probably send you a 1099, or add it to your taxable wages for 2020 if you do that. But not knowing the specifics, I think it wise to ask the HR department these specific questions.