It's not too soon to start preparing for new health care flexible spending account rules that take affect beginning next year—or consider a new approach to health care spending with health savings accounts. At least that's what OptumHealth says.

Though current law doesn't set a dollar limit on FSA contributions, the Patient Protection and Affordable Care Act sets a new $2,500 limit on annual contributions to health care FSAs. This limit applies to all FSA plans in taxable years beginning after Dec. 31, 2012.

OptumHealth offers the following tips in accordance with the new rules:

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