The U.S. Supreme Court has upheld the individual mandate in the Patient Protection and Affordable Care Act (the health care reform law, or “the Act”). The mandate generally requires that most U.S. citizens and legal residents maintain “minimum essential coverage” for tax years ending after December 31, 2013, or pay a penalty. Minimal essential coverage includes health care coverage under eligible employer-sponsored plans, plans in the individual marketplace, government-sponsored programs (such as Medicare and Medicaid), and certain “grandfathered” group health plans.