Introduction to Health Care Reform

The federal Patient Protection and Affordable Care Act (PPACA), more commonly known as Health Care Reform, implements sweeping changes that affect individual and employer-sponsored health plans.

To review the major provisions of the law affecting employers and group health plans, including dependent coverage to age 26, grandfathered plans, employer shared responsibility ("pay or play"), and SBC notice requirements, please click on the menu items at left.

Highlights of the law and upcoming changes are featured in the Summary by Year.

Focus on 2013

The provisions of Health Care Reform go into effect on a staggered basis. Certain requirements apply on a plan year basis, meaning that the changes take effect when a group health plan begins a new plan year. Key changes for 2013 include:

• Limits on Health FSA Contributions
• Employer Notice Requirements—Availability of Health Insurance Exchanges
• Medicare Tax Increase for High Earners
• Restrictions on Annual Limits
• Reporting of Employer-Sponsored Health Coverage on Form W-2
• Summary of Benefits and Coverage (SBC) Notice Requirements

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