The Bureau cautions that the information provided herein is for general information purposes only and is not intended to be legal, accounting, or other professional advice. Due to the complexity of the PPACA, the U.S. Department of Health and Human Services has initiated multiple transitional policies that were not contemplated by the PPACA or the regulatory agencies and insurance companies charged with implementing it. As the PPACA begins to take effect, it appears likely that there may be additional last – minute adjustments to the PPACA’s implementation strategy. While the Bureau attempted to prepare this brief using the latest information available, we note that some policies may change as the Department provides ongoing guidance.