This time of year, many companies offer their employees the opportunity to review and update their benefit selections. "Open enrollment," as it is commonly referred to, can be an intimidating process, as employees select options related to health care coverage, retirement plans and other benefits that are a considerable portion of overall compensation. In 2010, the selections may be even more complicated than in years past. Changes enacted by passage of the health care reform law in March carry implications for Health Savings Accounts, Flexible Spending Accounts, rules for dependent health insurance coverage, and other aspects of benefits that employees should take into account during the upcoming open enrollment period. Ameriprise Financial advisors are available to discuss these considerations.