It’s not too soon to start preparing for new health care flexible spending account rules that take affect beginning next year—or consider a new approach to health care spending with health savings accounts. At least that’s what OptumHealth says.

Though current law doesn’t set a dollar limit on FSA contributions, the Patient Protection and Affordable Care Act sets a new $2,500 limit on annual contributions to health care FSAs. This limit applies to all FSA plans in taxable years beginning after Dec. 31, 2012.

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