The Patient Protection and Affordable Care Act, also known as health care reform, is now three years old. Employer health plans have had a host of new administrative and coverage requirements to comply with during each of the PPACA’s first three years. However, the PPACA requirements that have taken effect to date seem negligible when compared to those that will take effect in 2014 and beyond. The legal landscape of health insurance will fundamentally change in three ways next year:
Eligible individuals will be able to purchase "qualified health plans" using tax credits or subsidies through newly created "health care exchanges."
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