We’ve developed this quick reference chart to help in your understanding of when various provisions of Health Reform take effect. As you can see, provisions affecting your Group Health Plan (GHP) must be included with your first contract renewal after 9/23/2010. Mandated changes for employers and health insurance carriers concerning coverage requirements and tax implications are slated for 2014.

Locally, Anthem has agreed to immediately begin allowing currently covered dependent children to continue coverage to age 26. Optima Health is studying the regulation and has indicated it will make a decision soon on how it will implement this extension of coverage. In any event, it will become effective on your first renewal following 9/23/2010.

We will continue to keep you updated as guidelines are issued by federal regulators. Please feel free to share this chart with your business associates and friends. Please call or email us with ANY questions.

Insurer and GHP Reform	Insurer and GHP Reform	Tax Provisions
Effective on or after 9/23/2010 Children covered until age 26 Lifetime limit restrictions Annual limit restrictions No pre-ex exclusion if under 19 Rescission prohibition Standardized Benefit Summaries Coverage of preventive care 105(h) applicable to insured GHPEnhanced appeals process Choice of PCP OB/GYN services Emergency services High-risk pools Reinsurance for pre-65 retirees	Effective 1/1/2014 Increase to Wellness limits (30%) Cost sharing limits Prohibition on all pre-ex Prohibition on annual limits 90 day limit on waiting periods Employer Reform Effective 1/1/2014 Employer Mandate Auto-enroll if >200 employees Notification of Exchange Free choice vouchers Annual certification to IRS Individual Reform Effective 1/1/2014 Individual Mandate	011-no OTC reimbursement from FSA 2011-20% ineligible HSA claim 2013-3.8% investment tax 2013-0.9% FICA tax increase 2013-$2,500 limit on HFSA 2014-7.5% threshold to 10% 2018-40% "Cadillac" tax