Author Description

A companion volume to ERISA: The Law and the Code and ERISA Regulations Affordable Care Act: Law and Regulations, Annotated (Consolidated and Amended Excerpts on Health Benefits) is the essential resource for helping tax and employee benefits professionals research and understand the complexities of the Affordable Care Act. Part I provides the full, thoroughly annotated text of the consolidated and amended Affordable Care Act, as amended by Title X of the Act, and further amended by the Health Care and Education Reconciliation Act of 2010 (HCERA), and subsequent legislation. It also features amendment history and useful notes on subsequent changes, effective dates, pre-amendment language, and ambiguous or conflicting amendments. Part II contains key documents pertinent to the continuing health care reform debate in Washington, including the final regulations implementing the Affordable Care Act from the Departments of Labor, Health and Human Services, and the Treasury, and lists of proposed regulations: H.R. 1628, the American Health Care Act of 2017 (excerpt) H.R. 2372, VETERAN Act, H.R. 2579, Broader Options for Americans Act H.R. 2581, Verify First Act Executive Order Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal, signed January 20, 2017 (EO 13765) Executive Order Promoting Healthcare Choice and Competition Across the United States, signed October 12, 2017 (EO 13813) Three IRS informal guidance memoranda reiterating the agency s opinion that the individual and employer-shared responsibility penalties remain in force until changed by Congress (IRS Info. Letter 2017-0010, IRS Info. Letter 2017-0013 and IRS Info. Letter 2017-0017) Part III offers user aids including a subject index, a statutory correspondence table, and finding lists: Subject Index Correspondence Table and Finding List to Chapters 1 and 2 (By Section or Subsection of the Affordable Care Act Other Acts/Laws the U.S. Code) Finding List to Chapter 5 (Fi