Timeline

2011

Limits on Flexible Spending Account (FSA) contribution imposed (effective 1/1/11).

2014

Mandates essential health benefits for small group or individual plans offered inside a state Exchange - AND - on all new small group or individual plans outside the Exchange. Stand-alone dental is exempt as an excepted benefit.
Eliminates annual limits for new and grandfathered group plans ("restricted" annual limits permitted beyond 2014, as an excepted benefit, stand-alone dental is not subject to this requirement).
All US citizens and legal residents are required to purchase coverage. A penalty will be assessed if they do not.
General insurance "reforms" including premium rating rules on individual and small group. Stand-alone dental is exempt as an excepted benefit.
Annual insurer fee begins
States must have Exchanges operational.

2017

States may allow employers with more than 100 employees to purchase insurance in Exchanges.
Mandates "qualified" health plan with essential health benefits for all large group plans (except for self-insured plans) offered in a state Exchange.

2018

High-value, "Cadillac" employer-provided group health plans taxed. Dental plan value is exempt from calculated total value.

2019