Legal Alert: Health Care Reform Provisions for 2014 and Beyond

Executive Summary: Earlier this year, the Obama Administration delayed implementation of the employer mandate, a major provision of the 2010 health care reform law (the Affordable Care Act or “ACA”). The delay of the employer mandate, however, did not impact other provisions of the ACA, many of which are going forward as scheduled. Additionally the reprieve may be short-lived because, unless additional guidance is issued, January 1, 2014, will start the clock on determining an employer’s size for purposes of the employer mandate, and for determining which employees will be considered full- and part-time for purposes of offering health care coverage.