How to Insure Employees under the Affordable Care Act

As they navigate through hundreds of thousands of pages of new regulatory guidance issued by the U.S. Department of Labor (DOL), the U.S. Department of Health and Human Services (HHS), and the Internal Revenue Service (IRS), employers wonder what the Patient Protection and Affordable Care Act (ACA) means to their business and, more importantly, what impact does the ACA have on how employers purchase coverage for their employees? In order to understand the options available to employers, it is important to first discuss the key market reform changes introduced by the ACA.