Timeline of Key Provisions Affecting Large Employers
The following is the first in a series of WorkCite articles concerning the recently enacted Patient Protection and Affordable Care Act and its companion bill, the Health Care and Education Reconciliation Act of 2010. This series is designed to help large employers (generally defined as those with more than 100 employees) understand and address the most significant issues and areas of concern presented under the new healthcare reforms.
In this initial installment, we provide a timeline, by year, of when key provisions of the new law take effect.
Please click here to read about those issues, as well as descriptions of the following provisions:
2010 PROVISIONS
- Retiree Health Benefit Subsidy
- Tax Exclusion for Coverage of Adult Children
- Tax Exclusion for Adoption Assistance
- Automatic Enrollment
2011 PROVISIONS
- Lifetime and Annual Benefit Limits
- Coverage of Adult Children
- Ban on Pre-Existing Conditions for Children
- Restrictions on Rescissions
- Preventative Care Coverage
- Claims and External Review Processes
- "Highly Compensated" Nondiscrimination Rules Apply to Insured Plans
- Patient Protections
- New Form W-2 Reporting Requirements
- Changes to FSAs, HSAs and HRAs
- National Long-Term Care Benefit Program
2012 PROVISIONS
- Uniform Coverage Explanations
- Annual Per-Participant Fee
- Advance Notice of Material Modifications to a Plan
- Quality of Care Reporting
- Administrative Simplification
2013 PROVISIONS
- Notice to Employees of Health Exchange Availability ("Exchanges")
- Limit on FSA Contributions
- Increase in Medicare Tax Rate
- Unearned Income Medicare Contribution Tax
- Deduction for Medicare Part D Subsidy Eliminated
- Compensation Deduction Limit for Certain Insurers
2014 PROVISIONS
- Health Insurance Exchanges
- "Free Choice" Vouchers
- Ban on Pre-Existing Conditions for All Enrollees
- Limits on Waiting Periods
- Ban on Discrimination against Providers
- Cost Sharing
- Clinical Trial Coverage
- Wellness Plans Changes
- "Free Rider" Excise Tax
- Information Reporting for Plans Providing Minimum Essential Coverage
- Additional Employer Reporting Requirements
2017 PROVISIONS
- Availability of Health Insurance Exchanges to Large Employers
2018 PROVISIONS
- Excise Tax on "Cadillac" Health Plans
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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