Affordable Care Act

The Patient Protection and Affordable Care Act (ACA) is the most significant piece of federal legislation enacted in the past 50 years.  It individually impacts most US citizens and also overhauls the rules governing employers who provide group health coverage to their employees.  Of particular importance to Mullen & Henzell’s clients are the  ACA’s “employer shared responsibility” (pay or play) rules and the firm regularly counsels large employers (50+ employees) on plan designs that reduce the potential impact of pay or play penalty taxes.  Mullen & Henzell also serves as outside ERISA counsel to health and welfare insurance brokers, Professional Employer Organizations and third party administrators,  helping them making sense of and implement this complex law.  Our services in this area are tailored to each client's needs but can include in-house staff training, webinars and seminars presented to end-user clients, and written updates and FAQs on key health reform issues. 


The firm regularly posts legal updates and analysis on the Affordable Care Act and related California legislation at, with a particular emphasis on how the law impacts employers that sponsor insured or self-funded group health plans.