• Employers and other early retiree health care plan sponsors can apply for reimbursement from a $5 billion federal reinsurance fund to cover 80% of annual claims costs up to $90,000 incurred by retirees and their dependents once a $15,000 threshold is reached.

• Sponsors of “mini-med” and other limited health care plans can seek from the Department of Health and Human Services one-year waivers of reform law rules that set minimum annual dollar limits that group plans can impose through the end of 2013.

• Flexible spending accounts no longer can be used to reimburse enrollees for over-the-counter drugs, except insulin, without a prescription.

• Tax on distributions received from health savings accounts not related to health care raised to 20% from 10%.

• Lifetime dollar limits on covered expenses eliminated. Annual dollar limits cannot be less than $750,000 in 2011, $1.25 million in 2012 and $2 million in 2013.

• Cost-sharing no longer allowed for preventive care services, except for grandfathered plans.

• Coverage must be extended to employees' adult children up to age 26.

• Plan sponsors must include health care cost plan information annually on employees' W-2 wage and income statements.

• Pretax contributions to FSAs capped at $2,500, and indexed to changes in the Consumer Price Index in succeeding years.

• Employers with prescription drug plans provided to Medicare-eligible retirees no longer can take a tax deduction equal to the amount of the tax-free federal subsidy they receive for prescription drug expenses. Under a 2003 law that added a prescription drug benefit to the Medicare program, employers providing coverage at least equal to Medicare Part D receive a tax-free subsidy equal to 28% of prescription drug costs within a certain range incurred by Medicare-eligible retirees.

• Employers with at least 50 employees must offer qualified coverage or pay a $2,000 penalty per employee per year, except for the first 30 employees.

• Individuals must enroll in a qualified health plan or face financial penalties.

• Federal premium subsidies provided to eligible uninsured individuals to buy coverage from state insurance exchanges that are to set up by Jan. 1, 2014.

• Waiting periods before new employees are eligible for coverage can't exceed 90 days.

• Permits employers to vary premiums up to 30% to encourage wellness program participation.

• Elimination of annual dollar limits on coverage of eligible health care plan expenses.

• Health insurance premiums exceeding $10,200 for individual coverage and $27,500 for family coverage subjected to a 40% excise tax. Insurers or, in the case of self-funded plans, third-party claims administrators are to pay the tax.