Provisions of the Affordable Care Act

[5][6] During the implementation of the law, there were interim regulations put in place for a specific type of employer-funded insurance, the so-called "mini-med" or limited-benefit plans, which are low-cost to employers who buy them for their employees, but cap coverage at a very low level.

[156][157] Referring to the adjustments as "a balancing act", Nancy-Ann DeParle, director of the Office of Health Reform at the White House, said, "The president wants to have a smooth glide path to 2014.

[116][117][158][159] In the statement, the Administration said that they were delaying implementation in order to meet two goals: "First, it will allow us to consider ways to simplify the new reporting requirements consistent with the law.

[160][161][162] Senate Minority Leader Mitch McConnell argued that President Obama's authorization to delay the provision exceeded the limits of his executive power.

But courts have found delays to be unreasonable only in rare cases where, unlike this one, inaction had lasted for several years, and the recalcitrant agency could offer neither a persuasive excuse nor a credible end to its dithering.