The Obama administration is planning to finalize health care reform this year. The reform will include specifying requirements for minimum benefits, highlighting conditions for coverage denial, and guarantees for affordable health care. Analysts estimate that it could take well over $1 trillion to overhaul the health care system. How to pay for it without adding to the already big federal budget deficit? Max Baucus, Senate Finance Committee Chairman, is among those grappling with the problem. It is likely that all stakeholders - consumers, employers, health care providers and others in the industry - will be asked to bear the cost. Baucus, in a recent interview, said, "We'll pay for it in a balanced way." Revenue options available to the government include taxing employer contributions to health insurance, imposing Medicare tax on government employees, taxing sugary and alcoholic beverages, eliminating tax breaks in contributions to "flexible spending arrangements" and "health savings accounts."