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On June 27, 2012, the U.S. Supreme Court issued its decision in National Federation of Independent Business v. Sebelius, upholding the constitutionality of the Patient Protection and Affordable Care Act of 2010 (the “ACA”
The Internal Revenue Service recently released Notice 2012-40 that provides guidance on the $2,500 annual limitation on salary reduction contributions to health flexible spending accounts (“FSAs”), effective beginning in 2013
