ERISA: The Law and the Code, 2010 Edition

Get all of the Public Health Service Act (PHSA) that impacts ERISA and related Internal Revenue Code (Tax Code) provisions in the Annotated 2010 Edition of ERISA: The Law and the Code, an essential desktop reference for pension and benefit practitioners now made even more useful. The PHSA sections are included for the first time, following passage of the Patient Protection and Affordable Care Act (PPACA), enacted March 23, 2010. PPACA provides that group health plans and health insurance issuers providing health coverage to group health plans must comply with certain provisions of PHSA and that these PHSA provisions will prevail over any conflicting ERISA or Tax Code provisions. The selected sections of the PHSA appear in two new before PPACA and after PPACA parts of the book to allow users the clearest understanding of the changes. The amendments take effect in stages until 2014.