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Health Care Reform Quickfinder Handbook

Health Care Reform Quickfinder Handbook

Product Information

  • The 2015 print and ProView eBook tax year editions will be available in December 2015. Pre-order your edition today.

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eBook - ProView
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Health Care Reform will have wide-ranging implications for individuals and employers. Employer mandates to provide insurance coverage, individual mandates to obtain coverage, credits and subsidies to help individuals purchase coverage, exchanges for acquiring coverage, new reporting requirements and taxes are a few of the many changes that will impact your clients. They are likely to have questions. We’ve got the answers. Our new Health Care Reform Quickfinder Handbook makes it easy for you to quickly locate answers and respond to the many questions your clients are asking.

Topics covered in the Handbook include:

  • Health Insurance Mandate for Individuals
  • Obtaining Insurance through a State Exchange/Market
  • Premium and Cost Sharing assistance for Individuals
  • Health Insurance Mandate for Employers
  • Penalty for not providing insurance to Employees
  • Employees of Small Employers eligible for State Exchange participation
  • Other taxes
  • Notice and Reporting requirements
  • Health Plan Market Reforms
  • Health Care Reform Resources

See information above for new edition availability.  To order the current or prior tax year editions, please call us at 800-510-8997.

  • Health Care Reform Quickfinder Handbook 2015
    • Health Care Reform Quickfinder® Handbook
    • Tab 1—Health Insurance Mandate for Individuals
      • Overview
      • Who Is Required to Have Health Insurance?
      • What Is the Required Health Insurance Coverage?
      • Individuals Not Subject to the Shared Responsibility Penalty
      • Calculating the Shared Responsibility Penalty (Payment)
    • Tab 2—Obtaining Insurance Through a State Marketplace
      • What Are Insurance Marketplaces (Exchanges)?
      • Eligibility to Purchase Insurance Through a State Marketplace
      • Applying for Insurance Through a State Marketplace
    • Tab 3—Premium and Cost-Sharing Assistance for Individuals
      • Premium Assistance Credit
      • Reduced Cost-Sharing for Low-income Taxpayers
    • Tab 4—Health Insurance Mandate for Employers
      • Overview
      • Applicable Large Employers
      • Employer Defined
      • Employee Defined
      • Determining Hours of Service
      • Calculating the Full-Time Equivalent (FTE) Value
      • Application of Aggregation Rules
      • Dependents Who Must Be Offered Coverage
      • Full-Time Status Determination
      • Ongoing Employees
      • New Variable Hour and Seasonal Employees
      • Transition From New Employee to Ongoing Employee
      • Administrative Period—New Employees
      • New Variable Hour Employee Examples
      • Returning and Rehired Employees
      • Comprehensive Example— Determining Applicable Large Employer Status
    • Tab 5—Employer Shared Responsibility Penalty
      • Penalty for Not Offering Coverage
      • Penalty for Large Employers Offering Coverage
      • Determining if Coverage Is Affordable
      • Affordability Safe Harbors
      • Determining if Coverage Is Adequate
    • Tab 6—Small Employers
      • Small Business Health Options Program (SHOP) Marketplace
      • How Do Employees Enroll in SHOP
      • Plans Offered in the SHOP
      • Small Business Health Insurance Credit
      • Steps to Determine Eligibility for the Credit
      • Step 1: Meeting the Uniformity Requirement
      • Step 2: Determining Employees Taken Into Account
      • Step 3: Calculating Number of Hours of Service
      • Step 6: Determining Premiums Paid By the Employer
      • Health Insurance Coverage
      • Qualifying Arrangements
      • Calculating the Credit
      • Claiming the Credit
      • Comprehensive Example—Small Business Health Insurance Credit
    • Tab 7—Other Taxes
      • Overview
      • 3.8% Net Investment Income Tax
      • Individuals Subject to the 3.8% NII Tax
      • Calculating the 3.8% NII Tax for Individuals
      • Net Investment Income (NII)
      • Properly Allocable Deductions
      • Passive Activity
      • Rent Income
      • Net Gain
      • Dispositions of Partnership and S Corporation Ownership Interests
      • Income Not Included in NII
      • Estates and Trusts
      • 0.9% Medicare Tax on Earned Income
      • Collection of Tax From Employees
      • Compensation Subject to the 0.9% Medicare Tax
      • SE income Subject to the 0.9% Medicare Tax
      • 0.9% Medicare Tax Employer Withholding Requirements
      • Excise Tax On Cadillac Plans
      • Excise Tax On Medical Devices
      • Excise Tax On Indoor Tanning Services
    • Tab 8—Fiduciary Responsibilities, Notice and Reporting Requirements
      • Fiduciary Responsibilities for Group Health Plans
      • Health Insurance Coverage Reporting Requirements
    • Tab 9—Market Reforms
      • Limited Exceptions for Certain Medical Reimbursement Plans
      • Grandfathered Plans
      • Reimbursement Plans
      • Employer Payment Arrangements
      • Self-Employed Health Insurance Deduction
      • Penalty for Failing to Meet Market Reform Requirements
    • Tab 10—Other Health Care Reform Resources Instructions to Help You Complete the Application for Health Coverage & Help Paying Costs Instructions to Help You Complete the Appendices
    • Tab 11—Glossary
    • Back Cover
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