AN EMPLOYER'S GUIDE TO THE HEALTH CARE BILL
• The Patient Protection and Affordable Care Act (“PPACA”) was signed on March 23, 2010.
• Less than one week later, Congress passed the Health Care and Education Tax Credit Reconciliation Act of 2010 (“HCERA”).
• This guide refers to the PPACA, as amended by the HCERA, collectively as the “Act.”
• The Act imposes many new requirements on employer-sponsored group health plans, and this guide highlights some of the key changes made by the Act.
• The effective dates of the changes follow each provision in bracketed text.
II. EMPLOYER RESPONSIBILITIES
• Requirement of Employer Provided Coverage
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