This paper is intended to provide a broad overview of the Patient Protection and Affordable Care Act (“ACA”) as it applies to employers that sponsor health plans. This outline does not address all the applicable aspects and nuances of ACA as it applies to employer-sponsored health plans, as thousands of pages of applicable guidance have been issued on this topic over the past several years. Rather, its purpose is to introduce employers to some of the key provisions of health care reform that impact employer-sponsored health plans. As you review the materials herein, please remember that the application of the rules described is highly fact specific and this paper is not intended to provide legal advice or a legal opinion.
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The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.