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1 In my opinion the provisions of the ACA will start taking effect in ways that directly impact big segments of the children and student population There are some of the major provisions of the ACA Id like to discussCoverage for young adults Parents will be able to keep their children on their health policies until they turn 26 Young adults who typically were dropped from their parents insurance plans around the age of 19 before the ACA have been able to take advantage of an ACA provision that allowed them to remain on their parents policies until age 26 since September 2010 One estimate places the overall impact of this provision at about 3 million uninsured young adults gaining coverage between September 2010 and December 2011 according to a new report published in Health Affairs2 In my opinion the Employer Shared Responsibility provision of the ACA is the most dfficult to implement Here is a brief summary of this provision Beginning in 2014 an employer with at least 50 full-time employees employees working 30 hours or more a week on average during the year must offer minimum essential health coverage to at least 95 of its full time employees and their dependent children If an employer fails to do so and one or more employee secures assistance for coverage purchased through an exchange there is an annual penalty of 2000 multiplied by the total number of full-time employees less 30Late in the day on July 2 2013 Mark Mazur Assistant Secretary for Tax Policy at the Department of the Treasury announced in a memorandum ironically entitled Continuing to Implement the ACA in a Careful Thoughtful Manner that implementation of the Affordable Care Acts employer mandate would not be implemented on time but rather delayed until 2015The reason given for the delay this time was difficulty in implementing ACA provisions requiring insurers and self-insured health plans to report information regarding individuals whom they
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