On December 24, 2009, the U.S. Senate passed its healthcare reform legislation, the Patient Protection and Affordable Care Act (PPACA) HR 3590. The Senate and House must now reconcile their bills to produce compromise legislation.

This new edition of KPMG's FlashPoint on Healthcare Reform - January 2010, from the KPMG Healthcare & Pharmaceutical Institute, provides a high level comparison of the Senate and House bills released by the Healthcare Financial Management Association on December 24.

The publication also discusses an error, discovered by the Congressional Budget Office (CBO), relating to the longer-term budgetary effects of the Senate bill.