title: Defining the road ahead: thinking strategically in the new era of health care reform.
abstract: Understanding the implications of the new health care reform legislation, including those provisions that do not take effect for several years, will be critical in developing a successful strategic plan under the new environment of health care reform and avoiding unintended consequences of decisions made without the benefit of long-term thinking. Although this article is not a comprehensive assessment of the challenges and opportunities that exist under health care reform, nor a layout of all of the issues, it looks at some of the key areas in order to demonstrate why employers need to identify critical pathways and the associated risks and benefits of each decision. Key health care reform areas include insurance market reforms, grandfather rules, provisions that have the potential to influence the underlying cost of health care, the individual mandate, the employer mandate (including the free-choice voucher program) and the excise tax on high-cost plans.
authors.affiliation: Ernst & Young LLP, Dallas, USA. Edward.Pudlowski@ey.com
authors.forename: Edward M
authors.initials: EM
authors.lastname: Pudlowski
mesh_terms: D003695:Delivery of Health Care / Q000191:economics*; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000458:organization & administration; D018166:Health Care Reform / Q000331:legislation & jurisprudence*; D014481:United States