Now that the Supreme Court has upheld the constitutionality of the health care reform law, employers that sponsor group health plans must focus on complying not only with currently effective mandates, but also with the mandates that will become effective within the next few years. While some of these mandates are relatively straightforward, compliance with other requirements will require financial analysis, coordination with third parties and strategic planning. Employers should approach implementation of the mandates in light of their particular financial priorities, employee population and plan design. This article briefly describes the Supreme Court's ruling, reviews many of the near-term and long-term requirements facing employers, and comments on the political outlook of health reform in the United States.
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