This ACA Brief is the third in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored plans.

As detailed in Sutherland’s January 17 ACA Brief, both the U.S. Senate and U.S. House of Representatives have passed S. Con. Res. 3 (the Resolution), a concurrent budget reconciliation resolution which is expected to be the legislative vehicle for repealing certain key provisions of the Patient Protection and Affordable Care Act (ACA). The budget reconciliation process will allow Congress to craft legislation that repeals or amends certain revenue provisions of the ACA. The details regarding Congressional repeal legislation will not be known until the respective committees report the legislation. This ACA Brief highlights certain revenue provisions that impact large employer-sponsored plans that are subject to being included in the reconciliation legislation.

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What does this mean for large employer-sponsored plans?

As noted in the first installment, the process, timing and whether certain non-budget-oriented provisions may be repealed at all are still unclear. However, repeal, to at least some extent, appears inevitable. Therefore, employers should become familiar with these provisions and the potential impact that ACA repeal would have on them and their plan(s) as a whole.