ACA and Group Health Plan Resource Kit

Summary

This resource kit sets forth legal compliance resources for employer group health plans. The Patient Protection and Affordable Care Act (Pub. L. No. 111-148) and Health Care and Education Reconciliation Act (Pub. L. No. 111-152) (ACA) overhauled the health insurance market to expand access to and improve the quality of healthcare. To carry out its intent, the ACA imposed unprecedented regulation on the provision of healthcare coverage, impacting not only health insurers but also employer-sponsored health plans. For plan sponsors, the ACA added to existing rules governing employment-based welfare plans under the Employee Retirement Income Security Act and the Internal Revenue Code.