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Employee Benefits and Executive Compensation

Health Care

September 2010

Regulatory Update: Agencies Issue Regulations on “Grandfathered Plans” Under the Health Care Reform Legislation

Reprinted with permission from Employee Benefit Plan Review, September 2010.

One of the most important and complex issues currently facing employers is how health care reform affects their plans and employees. Under the Patient Protection and Affordable Care Act of 20101 (PPACA), some plans, referred to as “grandfathered plans,” are exempt from certain requirements of the health care reform, although previously there has been little guidance to determine which plans are grandfathered and what changes plans can make and still be grandfathered.

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