Critical Employer Issues in the Patient Protection and Affordable Care Act

No law since perhaps the creation of the Medicare and Medicaid programs or the Employee Retirement Income Security Act (ERISA) has more fundamentally shifted the health care landscape than the recently enacted Patient Protection and Affordable Care Act (P.L. 111-148, as modified by H.R. 4872, the Health Care and Education Reconciliation Act of 2010). Many of the provisions are geared toward expanding access to health care coverage through a mix of incentives for private insurance and a dramatic expansion of public programs.

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