Excerpt: Health care reform will be phased in over time. Some features of the new law, however, become effective as of the first day of the first plan year beginning six months after date of enactment. For many employers with calendar year plans, this means January 1, 2011. Some of the changes affecting plan sponsors have deferred effective dates leaving ample time to consider design strategies. Other changes become effective as early as January 1, 2011 for calendar year plans and require the prompt attention of plan sponsors and administrators. A summary of the changes [ are outlined in the target document].