The numerous new requirements under the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation Act of 2010, have various effective dates, many of which were changed during the legislative process. A few of these provisions are effective immediately, the majority are effective in 2011 and 2014, and the effective date for the “Cadillac Tax” has been delayed to 2018. The attached chart sets forth the effective dates for key provisions that impact employers, insurers, administrators and individuals.


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