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President Obama smiles during a news conference Feb. 11 at which he said the employer mandate delay is an adjustment that doesn’t undermine the law. (AP Photo/J. Scott Applewhite)

Not unlike the U.S. Constitution, the final rules on the employer mandate under healthcare reform issued by the Treasury Department and the IRS earlier this month begin with a preamble.

Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.

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