For plan years beginning on or after Jan. 1, 2013, the Patient Protection and Affordable Care Act imposes a $2,500 limit on annual salary reduction contributions to health Flexible Spending Accounts (FSAs) offered under cafeteria plans. This is a reduction from the current limit of $5,000. 

For plan years beginning on or after Jan. 1, 2013, the Patient Protection and Affordable Care Act imposes a $2,500 limit on annual salary reduction contributions to health Flexible Spending Accounts (FSAs) offered under cafeteria plans. This is a reduction from the current limit of $5,000. 

For plan years beginning on or after Jan. 1, 2013, the Patient Protection and Affordable Care Act imposes a $2,500 limit on annual salary reduction contributions to health Flexible Spending Accounts (FSAs) offered under cafeteria plans. This is a reduction from the current limit of $5,000. 

For plan years beginning on or after Jan. 1, 2013, the Patient Protection and Affordable Care Act imposes a $2,500 limit on annual salary reduction contributions to health Flexible Spending Accounts (FSAs) offered under cafeteria plans. This is a reduction from the current limit of $5,000. 

For plan years beginning on or after Jan. 1, 2013, the Patient Protection and Affordable Care Act imposes a $2,500 limit on annual salary reduction contributions to health Flexible Spending Accounts (FSAs) offered under cafeteria plans. This is a reduction from the current limit of $5,000. 

Sam Cook, one of ABC’s “Leaders of the Century” and author of “Freedom in the Workplace,” which describes the history of ABC, passed away Oct. 30 in Baltimore, Md. He was 91 years old. 

Sam Cook, one of ABC’s “Leaders of the Century” and author of “Freedom in the Workplace,” which describes the history of ABC, passed away Oct. 30 in Baltimore, Md. He was 91 years old. 

Sam Cook, one of ABC’s “Leaders of the Century” and author of “Freedom in the Workplace,” which describes the history of ABC, passed away Oct. 30 in Baltimore, Md. He was 91 years old. 

Sam Cook, one of ABC’s “Leaders of the Century” and author of “Freedom in the Workplace,” which describes the history of ABC, passed away Oct. 30 in Baltimore, Md. He was 91 years old. 

Sam Cook, one of ABC’s “Leaders of the Century” and author of “Freedom in the Workplace,” which describes the history of ABC, passed away Oct. 30 in Baltimore, Md. He was 91 years old.