Numerous changes are taking effect this year under the Affordable Care Act that are intended to generate enough money to insure millions more Americans. One example is that the government can now tax anything in a flexible spending account above a new $2,500 limit.

“Some people argue that they are not little ways,” said Ballard Spahr’s Brian M. Pinheiro, who leads the firm’s Employee Benefits and Executive Compensation Group.

“We’ve seen a lot of the design-based changes and a lot of the good things like no pre-existing conditions and coverage of adult children,” Mr. Pinheiro said. “And it really shouldn’t come as a surprise there’s going to need to be some kind of payment to this.”

Related Practices

Employee Benefits and Executive Compensation
Health Care
Health Care Reform