On March 30, 2010, President Barack Obama signed into law the Health Care and Education Reconciliation Act of 2010, which amended the Patient Protection and Affordable Care Act signed into law on March 23, 2010 (PPACA) (collectively, the “Affordable Care Act”). The changes mandated by the comprehensive Affordable Care Act will have significant and costly implications for employers as well as their employee benefit programs.
In this month’s column, we summarize the salient changes in the law resulting from the Affordable Care Act that likely will be of most significance to employers. This article will not address tax or coverage issues such as pre-existing conditions or coverage for children up to age 26 that go into effect this year, but rather will focus on other provisions that will affect employment law-related issues.1
Employer Requirements
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