Once again the Departments of Labor, Health and Human Services, and the Treasury have issued a set of frequently asked questions (FAQs) regarding the implementation of the Patient Protection and Affordable Care Act (PPACA). This recent guidance, the sixth in a series of FAQs that the agencies have published, focuses on grandfathered plan issues. As we have covered in previous publications, grandfathered plans are exempt from certain aspects of PPACA. Generally, a plan must not reduce benefits or employer contributions toward the cost of benefits for a plan to maintain its grandfathered status. Below is a summary of some of the most broadly applicable issues addressed by the recent guidance.