(IRS relaxes provision contained in Patient Protection and Affordable Care Act that sets $2,500 annual limit on flexible spending account maximum contributions employees can make to their FSAs set to take effect with respect to contributions made after 2012; IRS stated that participants in non-calendar-year plans may make unlimited contributions to their FSAs during first year that law's mandatory $2,500 contribution ceiling is in effect - in other words, $2,500 limit will not apply for plan years beginning before 2013; IRS accepting comments on the rule set forth in the proposed regulations with respect to health FSAs until Aug. 17, 2012).