Health Reform Whitepaper: Employer Impact of PPACA
The second installment of our Health Reform series focuses upon the impact of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation Act (referred to together herein as “PPACA”) upon employers and their group health plans. PPACA places a number of requirements upon both existing and new group health plans (including both insured and self-insured plans) that will take effect for plan years beginning on or after September 23, 2010. Hence, for calendar year plans, many of the changes must be in place by January 1, 2011. PPACA also establishes certain employer health insurance play-or-pay mandates commencing in 2014.