The final health reform bill allows a two-year reprieve for flexible spending accounts and a $2,500 cap on annual contributions in the Senate bill that was scheduled to take effect December 31 of this year. FSAs will now see their contributions limited starting on January 1, 2013 and the cap will be indexed to inflation starting in 2014. The final bill contains no other changes in CDH plans and never mentions HSAs.
After a detailed analysis of the Patient Protection and Affordable Care Act, Ceridian has identified some key provisions that could have significant impact on all employers and employer-sponsored health benefits plans.
The Department of Labor's Employee Benefits Security Administration has posted an updated Application for Expedited Review of Denial of COBRA Premium Reduction for the amendments to ARRA under the Department of Defense Appropriations Act, 2010. The application is available at http://www.dol.gov/ebsa/COBRA/main.html