Health care reform
frequently asked questions and answers

Health Care Reform Frequently Asked Questions

As changes to our health care system are being implemented, many consumers, business owners, human resources professionals and insurance brokers are assessing what the Patient Protection and Affordable Care Act (PPACA), commonly known as health care reform, means for them. Following is a list of common questions and answers about health care reform to help individuals and businesses ascertain what PPACA means for them, what options will be at their disposal, and what steps they will be required to take by law.

What does my organization need to know to prepare for and comply with PPACA?
What do I need to know about the W-2 reporting requirement?
Do Aflac plans fall under the W-2 reporting requirement?
What are grandfathered plans, and why does grandfathered status matter?
How will PPACA impact a company’s grandfathered health plan?
Our carrier plans to increase our current plan premiums by a significant percentage next year. My company and our employees cannot afford this increase. What are our options?
Does health care reform affect my ability to make voluntary worksite benefits available to my employees?
What are the new IRS nondiscrimination rules for health plans?
What is the potential financial impact of health care reform on my business and my employees?
How will health care reform impact supplemental or voluntary insurance benefits?
Will there be any changes to FSA/HRA/HSA accounts?
What do I need to know about the small business health care tax credit?
Is there an employer mandate to offer coverage to employees beginning in 2015?
Will employer-offered benefits become less important as health reform is enacted?


1 Aon Hewitt and Associates (2010). Employer reaction to health care reform grandfathered status survey, accessed December 19, 2012, from
2 2012 Aflac WorkForces Report, a study conducted by Research Now on behalf of Aflac, January 24–February 23, 2012.