By Nadia Masri and Sharon F. Fountain
The U.S. Supreme Court's decision upholding key provisions of the Patient
Protection and Affordable Care Act means that the law's implementation will
proceed and should serve as a wake-up call to those employers that have deferred
action to comply with the act's requirements in the hope that it might be
The court announced the long-awaited decision June 28 in a ruling that
impacts employers, health care providers, insurance companies, and individual
taxpayers (63 BTM 209, 7/3/12).
Certain provisions of PPACA will have a profound impact on employer-sponsored
group health plans, particularly the employer shared responsibility requirement.
Beginning in 2014, employers with at least 50 full-time employees must make
available affordable coverage to their workers or face exposure to tax
In addition, for the first time, fully insured plans will be subject to
nondiscrimination requirements. The law also affects waiting periods and, for
larger plans, mandates automatic enrollment.
Below is a summary of the major deadlines for employer-sponsored group health
plans and significant plan design and administration considerations to help
practitioners and their clients.
Patient Protection and Affordable Care Act Deadlines