"As employers consider whether to amend their Section 125 plans to allow these two new change events, which are beneficial to employees, they should give thought to other plan amendments that may be needed.... [1] Amend health flexible spending accounts to reflect the $2,500 cap on salary reduction contributions.... [2] Consider allowing carryover of $500 for health FSAs.... [3] Amend Section 125 plans to reflect the federal recognition of same-sex marriages.... [4] Amend Section 125 plans to prohibit providing qualified health plans offered through a Marketplace.... [5] Amend non-calendar-year cafeteria plans to allow mid-year election changes.... [6] Amend health FSAs to require participants to have a prescription for over-the-counter medications to be eligible for reimbursement under a health FSA."