Now that the Supreme Court has (for the most part) upheld the Patient
Protection and Affordable Care Act, employers are faced with very real
compliance challenges and deadlines. Certain of the Acts provisions--e.g.,
relating to W-2 reporting, Summaries of Benefits and Coverage, and the $2,500
cap on elective medical FSA elections-go into effect in 2013 or sooner.
And in 2014, the Act's most important provisions affecting employers become law.
These include the Act's "employer shared responsibility"
rules (alk/a the "pay-or-play" mandate). From and after
2014, other rules come on line relating to an expansion of access to state-based
insurance exchanges by employers and the tax on "Cadillac" plans. This
presentation will explore these and other coming challenges that employers face
as they endeavor to come into compliance.