I have to admit that when we finally got the whole picture and the Supreme Court had upheld PPACA, it was a little anti-climactic
Not because health reform itself is any less impactful, but because the employers I know have been moving forward with compliance and implementation assuming that health reform would stand and continue as the "law of the land". What else could they do? Waiting was just not an option as there was a lot of work to do.
So, although the ruling itself was interesting since the individual mandate was upheld as a
tax and not under the "commerce clause", the bottom line was the
same: health reform is moving forward (well, at least until we see how
the elections turn out and any Congressional action in 2013).
It is business as usual for employers as it pertains to health reform. But, there is a lot still to do and, as you will read in the links below, there is a lot of guidance that employers need from the Feds to make critical decisions and to develop approaches that meet regulatory requirements. Specifically, employers need either additional guidance or initial guidance on:
How to determine whether coverage offered to employees meets the “minimum value” in the law (“pay or play”)
How to calculate plan “value” for purposes of applying the 40% excise tax (“Cadillac tax”)
Specifics on the new incentives to encourage individuals to engage in employer wellness programs
Specifics on the requirement to automatically enroll employees in “default” plans if an employee fails to choose a plan during open enrollment.
Read these summaries and news reports on the Supreme Court ruling to learn more about how employers, providers, health plans, policy experts and others have reacted to the ruling and actions they will be taking as they move toward implementation.
Baker Donelson Bearman Caldwell and Berkowitz's Executive Summary: The Impact of the Supreme Court Decision on Health Reform
Milliman's 10 Strategic Considerations of the Supreme Court Upholding PPACA
USA Today's What's Next in Health Care? Implementation of the Law Goes Ahead
Ropes & Gray's Supreme Court Upholds Individual Mandate: The Employer Impact