The Supreme Court issued its opinion this morning by a 5-4 ruling with Chief Justice Roberts siding with the left of the Court that the individual mandate is a tax and constitutional.  With this move, Chief Justice Roberts was key in saving the Health Care Reform Law. Now insurers, employers, employees and individuals will continue to be required to comply with the Health Care Reform Law as each provision is scheduled to be enforced. We will follow-up this post with a subsequent post providing more details on the opinion and what action is required by employers. Here is the official opinion from the Supreme Court, http://www.supremecourt.gov/opinions/11pdf/11-393c3a2.pdf.