The document summarizes key provisions of the Affordable Care Act that take effect in 2014, including:
1) The Supreme Court upheld the individual mandate and entire Affordable Care Act.
2) State health insurance exchanges will offer plans to individuals and small businesses.
3) Most individuals will be required to have minimum essential health coverage or pay a penalty. Low-income individuals can receive subsidies.
4) Employers with 50+ full-time employees that do not offer affordable coverage may pay penalties.
5) Nondiscrimination rules are expanded to prevent fully insured group health plans from favoring highly-compensated employees.