The U.S. Department of Labor recently issued a final regulation green-lighting the expanded adoption of “association health plans” (or “AHPs”) by self-employed individuals and small businesses.  This new rule is in response to an Executive Order issued last October in which President Trump sought to, among other things, “expand access to more affordable health coverage by permitting more employers to form AHPs.” In an article recently published by Bloomberg Tax, Alden Bianchi explains the background and contend of this new and important regulation and offers some predictions about the rule’s future