Some aspect of the law became effective immediately, and others will be phased in over the next several years.

This guide seeks to provide you, as a decision-maker for a small business, with an easy-to-understand overview ofthe most important things you need to know today about health reform. For example:

 It you already offer major medical coverage to your employees, your existing plan may be Qrandtathered. It you offer a new or non-grandfathered rnajor medical health plan, it must meet strict non-discrimination rules. 

Beginning next year, all employers must adhere to new reporting requirements.

Health reform does not regulate excepted benefits, which include stand- alone \/ision, dental, cancer, accident and disability insurance that make payments directly to the individual.

Of course, it would be impossible to  every aspect of health oare reform in an overview piece such as this, but the information vi/e’ve included is a great starting point to ensure you and your Iousiness are ready to follow the new rules.

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