This summary identifies the main provisions of the Patient Protection and Affordable Care Act (Act), as amended by the Health Care and Education Affordability Reconciliation Act, that directly affect employers. The "Ice Miller Comments" column provides Ice Miller's analysis of specific provisions, which is intended to help employers understand and plan for changes required or desired as a result of the Act. Several terms in the summary are capitalized and link directly to the term's definition on the first reference for each topic. The link references the glossary at the end of the summary. The brief introduction explains how employer sponsored coverage is affected by the Act's requirement on individuals to have health coverage, the creation of health insurance exchanges, and the concept of "grandfathered" health plans.
via icemiller.com
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