Original content from United Benefit Advisors
PPACA brings numerous responsibilities and options to employers. Below is a summary of the PPACA provisions that apply to group health plans and whether the provision applies to insured large group plans.
Provisions Effective 2013 or Later
Provisions Effective 2010 – 2012
Note: For 2014 and 2015, the Patient Protection and Affordable Care Act (PPACA) considers a large employer one that has over 50 employees. (In most states, part-time employees count pro rata toward full-time equivalent employees using the same method as the play or pay requirement.) Beginning in 2016, for purposes of the insurance market requirements – but not the employer shared responsibility/play or pay requirement – a large group will be defined as over 100 employees.