The Patient Protection and Affordable Care Act, as modified by the Reconciliation Act and Manager's Amendment imposes new responsibilities on employers of all sizes immediately and

progressively through 2014. The majority of these changes depend on whether a group health plan, which includes both insured and self-insured plans, is a new or grandfathered plan. Ober|Kaler's Kathleen A. McGinley and Christopher P. Dean discuss the impact of the legislation on group health plans.