The specifics of many of the mandates under the Patient Protection and Affordable Care Act (as amended by the Health Care and Education Reconciliation Act of 2010) (together, the "Act") were left to be established by the Department of the Treasury, the Department of Labor (DOL), and the Department of Health and Human Services. These agencies have now jointly released interim final regulations that plan sponsors must consider when making design decisions and changes in their group health plans for the upcoming plan year. 

January 2010 ushered in major changes in tax laws governing individual retirement accounts (IRAs) - changes that some commentators believe create unprecedented financial-planning opportunities. Prior to 2010, eligibility to convert a traditional IRA to a Roth IRA was subject to strict income limitations. Now, under current law, Roth conversions are available to people of all ages and income levels.  Sarah Marks