The Impact of the Health Reform Law on Self-Insured ERISA Health and Welfare Plans: A Guide for Employers

The Patient Protection and Affordable Care Act ("PPACA") has many important consequences for the benefit content and coverage requirements of self-insured ERISA health benefit plans. This Guide for Employers that sponsor employee health benefit plans identifies and explains these consequences, and contrasts PPACA's effects on self-insured plans with its effects on insured ERISA health benefit plans. The Guide is intended to assist employers in evaluating the comparative advantages and disadvantages of each type of employee health benefit plan in light of the changes effectuated by PPACA.

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