The Supreme Court of the United States today issued its decision upholding the constitutionality of the individual mandate under the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (PPACA).
Given this decision, employers should continue to administer their group health plans in accordance with PPACA. They also should continue preparing for upcoming PPACA requirements, such as reporting the value of health care on employees’ Forms W-2 and providing four-page summaries of benefits and coverage.
