Excerpt: While many of the changes do not apply directly to employers, every employer needs to understand which changes apply to its group health plan or plans, whether the employer's plan or plans can be treated as 'grandfathered' under the Acts and what new options are or will be available for providing health benefits to employees in the future. This Update describes some of the expected changes under the Acts; however, a more precise understanding of many of the changes will require further guidance and interpretation from the federal agencies responsible for implementing the Acts. Each summary ... is followed by references to the primary sections in the PPACA and the RA where the changes can be found.