Affordable Care Act: Requirements Already in Effect

January 1, 2014 is the effective date of many of the most significant ACA changes, but other changes are already in effect, see Health Care Reform Summary: What Employers and Individuals Need to Know. Examples include coverage of children to age 26, elimination of pre-existing condition limitations for dependents under age 19, and the limit of $2,500 on contributions to Flexible Spending Accounts. A review of these changes is a good foundation for looking ahead to "what’s next."