A Practice Note addressing the requirements for grandfathered health plans and coverage under the Affordable Care Act (ACA) (that is, the Patient Protection and Affordable Care Act (PPACA), as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA)). Grandfathered plans and coverage are not subject to certain of the ACA's requirements, though these plans and coverage lose grandfathered status if they make certain changes that are prohibited under implementing guidance.