Employment & Employee Benefits Developments

Over the past year, the Departments of Labor, the Treasury and Health and Human Services have made various changes to the Patient Protection and Affordable Care Act. In this issue we provide an overview of those changes, update the last issue of our Employment & Employee Benefits Developments Newsletter and summarize some of the key requirements that are set to take effect in 2014. Employers and trustees that sponsor group health plans should consider the effect that these changes will have on financial and administrative planning, now and in the coming years.