"The different path the Court took ... will not impact the implementation of the ACA or affected health plans. While this decision maintains the status quo, it is significant because it supports the ACA's current infrastructure and avoids a number of problems that could have been created had the Supreme Court ruled another way.... Now that this question has been resolved, the IRS and other regulatory agencies are free to focus their efforts on the remaining outstanding ACA issues, including implementing the new reporting requirements, developing nondiscrimination rules for insured health plans, issuing guidance on automatic enrollment requirements for large employers, and promulgating regulations on the Cadillac Tax."