Don't forget to fix your cafeteria plan!  Remember that the Patient Protection and Affordable Care Act ("PPACA") enacted a provision that provided that FSAs (flexible spending accounts) and HRAs (health reimbursement accounts) have to stop paying or reimbursing amounts expended for over-the-counter medications effective January 1, 2011 (unless there is a valid prescription for it or if it is the purchase of certain specific items like insulin).  So if your plan provides for reimbursements for over-the-counters, you have to amend it to provide for these limitations.

Although these restrictions are already in effect, the IRS granted time to amend plan documents until June 30, 2011.  That is right around the corner.  The amendments can apply retroactively to expenses incurred on or after January 1, 2011, but your plan must have been administered in compliance with this restriction. 

If you have not adopted amendments, or you have not been operating in compliance, or you do not have plan documents for these plans, now would be a good time to remedy those shortfalls.  If you need guidance, your attorney at Fox Rothschild can assist.