$2,500 Cap on Pre-Tax Health Care FSA Contribution


To minimize the amount that an individual can have deducted pre-tax for Health Care FSA coverage


To raise tax revenue on dollars that would have been elected in excess of the cap

Health Plans Affected by this Provision:

Year Effective: 2013
Medical Plan: No
Dental/Vision Plan: No
Health Care FSA: Yes, as plan renews in 2013

Document Downloads:

Document Title Last Updated
$2,500 Limit Flyer  
ACA Reform and BESTflex Plan Overview  
IRS Notice 2012-40