The IRS needs to revise FSA limits upward or adjust it based on family size. $2,500 for a family of nearly any size with someone with a chronic condition does not begin to cover out-of-pocket payments. It could be argued that a single person with a chronic condition could exceed this amount early in the year, with the remaining amount coming out of pocket on taxed amounts. The 2% AGI deduction is many times far too high to be reachable after exhausting the FSA account funds, too.
The Affordable Care Act was a good start to helping the American people with medical coverage. The shortcomings in the current IRS laws related to Flexible Spending Account limits do not allow further benefits to be realized.