Affordable Care Act: Law and Regulations Annotated, 2018-2019 Edition

This essential resource compiles the full text of the Affordable Care Act as amended and implementing regulations on health benefits to help benefits professionals and others understand the complexities of the Act. The law is extensively annotated, and amendment history is provided for each final, interim, temporary, and proposed regulation. User Aids include a subject index, a statutory correspondence table, and finding lists.  

Price: $320.00 Book

Meet The Authors


A companion volume to ERISA: The Law and the Code and ERISA Regulations

Affordable Care Act: Law and Regulations, Annotated (Consolidated and Amended Excerpts on Health Benefits) is the essential resource for helping tax and employee benefits professionals research and understand the complexities of the Affordable Care Act.

Part I provides the full, thoroughly annotated text of the consolidated and amended Affordable Care Act, as amended by Title X of the Act, and further amended by the Health Care and Education Reconciliation Act of 2010 (HCERA), and subsequent legislation. It also features amendment history and useful notes on subsequent changes, effective dates, pre-amendment language, and ambiguous or conflicting amendments.

Part II contains key documents pertinent to the continuing health care reform debate in Washington, including the final regulations implementing the Affordable Care Act from the Departments of Labor, Health and Human Services, and the Treasury, and lists of proposed regulations: 

  • H.R. 1628, the American Health Care Act of 2017 (excerpt)
  • H.R. 2372, VETERAN Act, H.R. 2579, Broader Options for Americans Act
  • H.R. 2581, Verify First Act
  • Executive Order Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal, signed January 20, 2017 (EO 13765)
  • Executive Order Promoting Healthcare Choice and Competition Across the United States, signed October 12, 2017 (EO 13813)
  • Three IRS informal guidance memoranda reiterating the agency’s opinion that the individual and employer-shared responsibility penalties remain in force until changed by Congress (IRS Info. Letter 2017-0010, IRS Info. Letter 2017-0013 and IRS Info. Letter 2017-0017)

Part III offers user aids including a subject index, a statutory correspondence table, and finding lists: 

  • Subject Index
  • Correspondence Table and Finding List to Chapters 1 and 2 (By Section or Subsection of the Affordable Care Act–Other Acts/Laws–the U.S. Code)
  • Finding List to Chapter 5 (Final and Temporary Treasury Regulations) by Treasury Decision (T.D.) Number and 26 C.F.R. Section
  • Finding List to Chapter 6 (Proposed Treasury Regulations) by Regulation Project ID (REG-) and Proposed 26 C.F.R. Section
  • Finding List to Chapters 3, 5, and 7 (Final Labor, Treasury, and HHS Regulations) for Model/Sample Language, Notices, and Forms 


PART I. The Law

  • Ch. 1. The Pension Protection and Affordable Care Act, as amended
  • Ch. 2. The Health Care and Education Reconciliation Act of 2010, as amended

PART II. The Regulations

  • Ch. 3. Final Labor Regulations
  • Ch. 4. Proposed Labor Regulations
  • Ch. 5. Final and Temporary Treasury Regulations
  • Ch. 6. Proposed Treasury Regulations
  • Ch. 7. Final Health and Human Services Regulations
  • Ch. 8. Proposed Health and Human Services Regulations

PART III. Index and Finding Lists (User Aids)


Bloomberg BNA authors and editors are practicing professionals with insider perspectives and real-life experience. Learn more about this book’s authors and editors.

Eric H. Rubin Esq. is Managing Director for Federal Taxation at Bloomberg Law Tax and Accounting, Arlington, VA.


Sharon F. Fountain, Esq. is Managing Editor for Compensation Planning at Bloomberg Law Tax & Accounting, Arlington, VA.