Now that health reform has finally arrived, what will it mean to employers? The Patient Protection and Affordable Care Act (PPACA) was signed on March 23, 2010 and is now law. Much of the Act was targeted toward making insurance available to those who need to purchase it directly. Other portions impose new restrictions on insurance carriers. But many employers and the health plans they sponsor will also be subject to a variety of incentives, restrictions, mandates and penalties intended to expand and improve coverage for their employees. Over the coming months and years, as regulations emerge, the Act will have wide-ranging impact on employers and benefit plan sponsors.