The Healthcare Reform Act amended the Internal Revenue Code to provide that for expenses incurred on or after January 1, 2011, reimbursement for a medicine or drug is an eligible medical expense only if the medicine or drug (1) requires a prescription, (2) is available without a prescription but the individual has a prescription, or (3) is insulin. Cafeteria plans with health flexible spending accounts may need to be amended to address this limitation. Pursuant to Notice 2010-59, any such amendments must be adopted no later than June 30, 2011. Additionally, employers allowing the use of debit cards for health flexible spending accounts must address the substantiation requirements related to the prescription. Check your plans now to see if you need an amendment!