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In the wake of the upcoming (though slightly delayed) employer shared responsibility (or “play or pay”) requirements of the Patient Protection and Affordable Care Act, there’s been increased interest in self-funded health plans, particularly among those employers who will be subject to the requirement. The benefits community will likely face many questions from current and potential customers about self-funding options and this overview will briefly touch on the basics of self-funded plans, the pay or play requirements, and a few reasons that PPACA may have caused increased interest in self-funding. 

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