Plan Sponsor has a weekly feature to help plan sponsors understand what they need to do to prepare for the impact of the Affordable Care Act (ACA). Groom principals, Christy Tinnes and Brigen Winters, serve as the health care reform experts and field weekly questions regarding the new law. The weekly questions are compiled and published each month in the “Second Opinion” column in Plan Sponsor Magazine.

In our last column, we noted that many plan sponsors had been waiting for the Supreme Court’s decision on the ACA to fully launch the next phase of compliance and that they should review the upcoming requirements to make sure they are prepared to comply. That column focused on “to-do” items for 2012 and 2013. Here, we provide a checklist of ACA requirements that apply to group health plans and plan sponsors for 2014.

These Q&As first appeared online in September. As health care law is rapidly evolving, there may be further developments since the initial publication.


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