12 pages. Excerpt: Generally speaking, health care reform is not effective until 2014; however, there are a number of reforms that are effective for plan years that begin on or after six months after the enactment date, and there are a number of tax provisions with varying effective dates. Irrespective of the effective date, immediate action is required to ensure compliance with the new 'law of the land.' The following is an overview of the relevant, health-plan-related provisions of PPACA. We have also identified the changes proposed by the Reconciliation Bill to PPACA ... so that you will have an understanding of the changes that will take place if the Reconciliation Bill passesas expected.