Pub. 1 Issue 2

13 SUMMER 2013 L ove it or hate it, the Patient Protection and Affordable Care Act of 2010 (also called healthcare reform and Obam- acare) was a major change in direction for the U.S. that some people thought might be reversed by the U.S. Supreme Court. That didn’t happen. In a victory for President Obama, the justices decided healthcare reform was constitutional. Others were of the opinion that healthcare reform could not possibly survive a Republican presidency at this stage of its implementation. No less significant than the ruling from the U.S. Su- preme Court was the fact that President Obama won his second term and gained another four years for implementation. Now everyone in the U.S. gets to deal with the heavy lifting. This is something that will take analysis, because the rules are complicated and no one in the entire country has this problem nailed. HEALTHCARE REFORM AND THE NEW RULES  Healthcare Reform — continued on page 14