Excerpt from: Lawyers.com (click for full article)
Changes to FSAs in 2013
Previously, there was no statutory limit on the amount of money that could be put into an FSA account, although most employers limited it to $2,000 to $5,000. As a result of the Patient Protection and Affordable Care Act, contributions will be limited to $2,500 per person, or $5,000 per couple, in 2013.
Now that the amount has been capped, the U.S. Treasury Department is actively considering changes to the “use it or lose it” rule.