For easy reference, here are some charts of useful limits, thresholds and other handy figures you may need for 2015. For 2016 limits, thresholds and other figures, see this post.

ACA Market Reforms
Plan-year OOPM limit Individual $6,600
Family $13,200
Maximum fixed-dollar cost sharing increase from March 23, 2010 For changes effective January 1, 2015 28.581%
PCORI fee due July 31 For plan years ending October 1, 2014 through December 31, 2014 $2.08/covered life
For plan years ending January 1, 2014 through September 30, 2014 $2.00/covered life
Transitional reinsurance fee due January & November For covered life count reported November 2014 $63/covered life
Employer shared responsibility (pay-or-play) affordability threshold 9.56% of household income
Note: No one covered person with family coverage can be required to exceed the individual ACA OOPM limit. Also, OOPM limit is effective for plan year beginning on or after January 1 of the indicated year.

Health Savings Accounts (HSA)
Calendar-year contribution limit Individual $3,350
Family $6,650
Minimum HSA-qualified HDHP deductible Individual $1,300
Family $2,600
HSA-qualified HDHP OOPM limit Individual $6,450
Family $12,900
Note: HSA-qualified HDHP OOPM limit is different than a similar ACA market reforms OOPM limit. Also, HDHP deductible minimum and OOPM limit amounts apply to first plan year beginning on or after January 1 of the indicated year.

Healthcare Flexible Spending Arrangements (FSA)
Salary reduction limit $2,550

Dependent Care Assistance Programs (DCAP)
Salary reduction/benefit limit for single or married, filing jointly $5,000
Salary reduction/benefit limit for married, filing separately $2,500

Nondiscrimination Testing
Prior-year HCE compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $115,000
Prior-year key employee officer compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $170,000
Prior-year key employee more-than-1% owner compensation threshold Applies to 125 pre-tax premium, FSA, HSA, DCAP $150,000
Current-year HCI compensation threshold Applies to FSA, self-insured medical, HRA Top-paid 25%
Note: HCIs also include more-than-10% owners and the top-paid 5 officers, but these individuals usually are also included in the top-paid 25%.