"The $2,500 cap on salary reductions for health FSAs, which went into effect for 2013, must be documented by December 31, 2014 in the FSA plan documents. Employers that permitted carryovers of health FSA amounts up to $500 in 2013 or 2014 must document the carryover by December 31, 2014.... Plans may need to be amended ... to allow same-sex married participants to pay health insurance and other premiums on a pretax basis for spousal coverage ... The IRS also recently issued new rules allowing mid-year Section 125 plan changes for major medical coverage for an employee who changes employment status[.]"