This new edition provides in-depth discussion and detailed explanations on a number of critical topics, including:

• Implementation of the individual mandate
• The new requirement for employers with self-funded health plans and insurers to report information to the IRS regarding minimum essential coverage
• The transitional relief and enforcement delays for the employer pay-or-play requirements
• New rules providing flexibility to employers subject to the employer mandate for certain classes of employees
• An update to the Medicare Part D thresholds, as modified by the ACA
• And much more!