Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, CPAs and other tax advisors need to understand the tax and health insurance related changes contained in that legislation, many of which begin in 2013. This legislation has important implications for employers health care plans, and contains significant tax law changes that affect individual and business clients. This course will focus on the key issues and planning strategies that CPAs and other tax practitioners need to know in order to advise their clients regarding this far-reaching legislation