About half of those employers, however, don't think they will be able to get the value of their plan below the threshold.

"While some employers offer high-cost plans because generous benefits are part of their attraction and retention strategy, others have high-cost plans simply because they have an older or less healthy workforce or are located in a high-cost area," Mercer wrote in its survey analysis.

Cap on flexible spending accounts: Starting in 2013, the tax-deductible amount a worker may contribute to a flexible spending plan will be set at $2,500 and adjusted for inflation thereafter.

Currently there is no official limit, but employers set one for each plan.

Money contributed to FSAs may be used to pay for qualified health expenses but generally must be spent during the calendar year.

And in 2011, the law narrowed the list of qualified expenses that an FSA could pay for.

Penalty for misuse of health spending accounts: The health reform law imposed a 20% penalty for the use of a health spending account to pay for non-qualified expenses.

That provision went into effect in 2011.

Money a worker contributes to an HSA is tax deductible, while money his employer contributes to his account is tax-free. Interest and gains earned on the money invested can grow tax-free, and there is no time requirement on when the money must be used. But to qualify for an HSA, a worker must be enrolled in a high-deductible health insurance plan.

Higher threshold on medical deductions: Currently, if your medical expenses exceed 7.5% of your adjusted gross income, you may deduct the amount above 7.5%. Starting next year, however, you will only be allowed to deduct the amount above 10% of AGI.

That increase, however, is waived for tax years 2013 through 2016 for anyone 65 and older.

Tanning tax: Those seeking a little indoor "irradiation" by "ultraviolet radiation" -- as opposed to just going to the beach -- have been paying a 10% excise tax on the cost of their indoor tanning services since July 2010.

Spray tan services aren't subject to the tax.