A Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform Legislation

April 9, 2010

On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act. Seven days later, the president signed into law a reconciliation measure, the Health Care and Education Reconciliation Act of 2010. The passage of the Patient Protection and Affordable Care Act and the reconciliation measure (collectively, the "Act") has resulted in comprehensive health care reform legislation. The effects of the Act on the U.S. economy could be as sweeping as those resulting from the passage of Medicare and Social Security.

Brian Lane, Michael Scanlon and Brad Blank of Gibson Dunn are co-authors of the attached Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform Legislation (April 2010), which summarizes key provisions of the Act and their potential business and financial impacts.

Reprinted with permission from Deloitte (April 2010), © 2010 Deloitte Development LLC.

Gibson, Dunn & Crutcher LLP

Gibson Dunn lawyers are available to assist in addressing any questions you may have about these developments.  Please contact the Gibson Dunn lawyer with whom you work or any of the following co-authors of the Summary:

Brian J. Lane – Washington, D.C. (202-887-3646, [email protected])
Michael J. Scanlon – Washington, D.C. (202-887-3668, [email protected])
Brad W. Blank – Orange County (949-451-4035, [email protected])

© 2010 Gibson, Dunn & Crutcher LLP

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