Affordable Care Act (ACA) Toolkit

A collection of resources to help employers/plan sponsors of health plans and their advisers comply with requirements added under the Affordable Care Act (ACA).

Practical Law Employee Benefits & Executive Compensation

The Patient Protection and Affordable Care Act ( www.practicallaw.com/4-502-4287) (PPACA) was enacted on March 23, 2010, and amended by the Health Care and Education Reconciliation Act ( www.practicallaw.com/6-505-1722) (HCERA) on March 30, 2010. Collectively, PPACA and HCERA are known as the Affordable Care Act ( www.practicallaw.com/6-505-8403) (ACA). The ACA's insurance market reforms included significant compliance obligations for employers that sponsor health plans. For a discussion of these obligations organized by year, and related Practical Law resources, see Practice Note, Affordable Care Act (ACA) Overview ( www.practicallaw.com/7-502-3192) .

The Departments of Labor, Health & Human Services, and Treasury, which are responsible for implementing and enforcing the ACA, issued a significant amount of guidance (both jointly and individually) addressing the ACA in the years following the law's enactment.

More recently, the election of Donald Trump as President of the United States in November 2016, coupled with Republican control of the House and Senate, raised the likelihood that the ACA would be either significantly curtailed or repealed and replaced (partially or entirely) with a different law during 2017. Following his inauguration in January 2017, President Trump issued an executive order calling for delayed implementation of ACA provisions and requirements that impose a fiscal burden on varies entities and individuals (see Legal Update, Trump Administration Orders Delay of ACA Implementation ( www.practicallaw.com/w-005-5040) ). Also in 2017, the Republican-controlled Congress began the process of enacting legislation to repeal and replace the ACA. This process included a budget reconciliation bill referred to as the American Health Care Act (AHCA), which would repeal, effectively repeal, or otherwise impact various ACA provisions.

For the moment, however, the ACA's numerous and interwoven requirements continue to pose compliance challenges for employers and the health plans they sponsor. Employers should understand:

  • How the ACA applies to their health plans.

  • How to provide their employees with health benefits that comply with the law and its implementing guidance.

  • The impact of the health insurance exchanges.

For the key ACA provisions from 2010 onward, see Effective Dates and Summary of Key Provisions Under the ACA Chart ( www.practicallaw.com/0-508-0181) .

 

Practice Note: Overview

 

Practice Notes

 

Standard Documents

 

Standard Clauses

 

Checklists

 

Articles

 
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