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The Patient Protection and Affordable Care Act (“ACA”) was signed into law on March 23, 2010. The statute is over 2,000 pages long, and various federal agencies have issued approximately 20,000 pages of regulatory guidance. Significant additional regulatory guidance will be published in 2013 and beyond. The sheer volume of regulations and related guidance makes the law inaccessible to most employers, but planning is critical. As of the date of this publication, many employers will have begun their “measurement periods” to determine eligibility.