Overview: The Affordable Care Act (ACA), also known as the Patient Protection and Affordable Care Act or health care reform, was enacted in March 2009, with the overall intention of having consumers take charge of their health care. The ACA implemented reforms in an effort to expand health care coverage, control health care costs and improve how health care services are delivered.
The ACA significantly impacts the landscape of health care in the US and has a number of requirements that apply to employer-sponsored group health plans. Some of the most well-known provisions include the employer mandate and the annual information reporting requirements.
Trends: The ACA has continued to evolve since its enactment, and employers should be vigilant in tracking new developments to ensure continued compliance with its provisions.
Author: Jessica Webb-Ayer, JD, Legal Editor
Updated to reflect IRS guidance issued on the expanded determination letter program.
July 1 brings many new requirements with which employers must comply, covering topics such as gender-neutral restrooms, e-cigarettes, discrimination and harassment, minimum wage, leaves of absence and recruiting and hiring. This article provides an overview of trending topics in employment law and a list of all new requirements by state.
Updated to include Taxpayer First Act filing requirements.
Updated to include forthcoming rules regarding HRA options.
Information, resources and tools relating to the Affordable Care Act.