|August 18, 2012|
Previously published on August 2012
Almost two and a half years have passed since President Obama signed into law the Patient Protection and Affordable Care Act (“PPACA”; P.L. 111-148, 124 Stat. 119), and its companion amendment, the Health Care and Education Reconciliation Act of 2010 (“HCERA”; P.L. 1 1 1-152, 124 Stat. 1029), (collectively, the “Affordable Care Act” or “ACA”). The ACA makes a remarkable number of changes to the U.S. health care system, many of which directly affect employers in their role as sponsors of group health plans offered to current and former employees, and their dependents. The ACA also altered many other facets of the U.S. health care delivery and payment system, such as Medicare, Medicaid, and community health services.