The Affordable Care Act sets a maximum limit on the pre-tax contributions that an employee may make to a health flexible spending account plan. Prior to health care reform, employees were not limited by the government on the amount that could be contributed to a health FSA. While many employer plans have always set maximum contribution limits, these limits were employer/plan imposed, and not set by the federal government. Now, all health FSAs must include contribution limitations. Plans should be amended for the new limitation, and the limit should be communicated to employees during this year's open enrollment period.