This Practice Note provides an overview of the requirements under the Patient Protection and Affordable Care Act (PPACA), as amended by the Health Care and Education Reconciliation Act (HCERA) (collectively known as the Affordable Care Act (ACA)). This resource addresses the compliance obligations for employers, including those that sponsor group health plans, and contains a year-by-year summary of the ACA's requirements, along with related Practical Law resources to help employers and their advisors implement the requirements.