F. Curt Kirschner Jr., a Partner in the San Francisco office, focuses on complex labor and employment disputes, with particular focus on the health care field. Before joining Jones Day as a Washington Partner in 2013, Catherine E. Livingston was Health Care Counsel in the IRS Office of Chief Counsel, where she advised senior leadership on all aspects of the ACA and its implementation. This article represents the views of its authors and not necessarily those of their firm.