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Expert Analysis

Affordable Care Act Considerations In M&A

Law360, New York (January 13, 2015, 10:50 AM EST) -- With the passage of the Patient Protection and Affordable Care Act in 2010 and the potential imposition of significant penalties, companies that are involved in or are considering a merger or acquisition should be focusing their attention on group health plan issues. This article describes the ACA issues that should be considered. In this article, we use the term "acquisition" to mean a stock purchase or an asset purchase where the target company's group health plan is to be assumed. Also, we use the term "target" to refer to the company that is to be merged into or acquired by the acquiring company, and we refer to the acquiring company as the "acquirer."...

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