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ARTICLE · 14 JULY 2010

Ohio Education Law Monthly (July 2010)

On March 23, 2010, the federal Patient Protection and Affordable Care Act ("PPACA") was signed into law. The legislation mandates widespread health care reform that will be implemented over the next several years.

United StatesLitigation, Mediation & Arbitration

HEALTH CARE REFORM: HOW WILL IT AFFECT SCHOOL DISTRICTS?

On March 23, 2010, the federal Patient Protection and Affordable Care Act ("PPACA") was signed into law. The legislation mandates widespread health care reform that will be implemented over the next several years. The following is a brief summary of those provisions of the PPACA that may affect health insurance plans provided by school districts.

W-2 Reporting

For taxable years beginning after December 31, 2010, employers must report on their employee's W-2 form the full premium value of their employee health coverage, including but not limited to the value of prescription drug plans and employee assistance programs.

Market Reforms

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