Frequency of Updates:
Health care reform legislation has significantly altered the landscape for obtaining and providing health care benefits. PPC's Guide to Health Care Reform provides practical, easy-to-understand guidance on the key provisions of the Affordable Care Act, which affects nearly all individuals and many employers. You can use this Guide to familiarize yourself with the legislation's provisions and the thousands of pages of regulations and guidance that have been issued. The Guide will enable you to help your clients capitalize on opportunities and avoid or minimize penalties and other costs brought on by health care reform.
Topics discussed include:
- The mandate requiring employers to offer affordable health insurance coverage that provides minimum value to full-time employees and minimum essential coverage to their dependents or pay a penalty.
- The mandate requiring individuals to have minimum essential health insurance coverage or pay a penalty, including line-by-line guidance on completing Form 8965 and calculating the individual shared responsibility penalty.
- The premium tax credit and cost-sharing reduction subsidy available to help individuals pay for coverage, including line-by-line guidance on completing Form 8962, calculating the premium tax credit, and reconciling advance payments of the credit to the actual credit allowed.
- Numerous notice and reporting requirements placed on employers, plans, plan sponsors, and insurers.
- Guidance on completing Form 1095-B and Form 1095-C that employers must use to report on the health benefits they offer to their employees.
- Information on the additional 0.9% Medicare tax and the 3.8% tax on net investment income.
- The market reform provisions affecting health care plans and the benefits they provide, including nondiscrimination requirements for fully insured plans, required coverage for employee's adult children to age 26, prohibition on annual and life-time limits and pre-existing condition exclusions, cost-sharing limits, expanded coverage of preventive services, maximum waiting periods, and specific rules for grandfathered plans.
- Coverage of the small employer health insurance credit that allows eligible small employers to offset the cost of providing health insurance coverage to employees, including several worksheets for calculating the credit.
You'll also get real-life examples, worksheets, checklists, filled-in forms, quick reference charts of implementation dates, client letters, and a newsletter that alerts you to new developments as they occur.
- Health Care Reform (PPC)
- INTRODUCTORY MATERIAL
- Chapter 1 Introduction
- Chapter 2 Health Insurance Mandate for Individuals
- Chapter 3 Premium Tax Credit and Cost-sharing-reduction Subsidy
- Chapter 4 Health Insurance Marketplaces
- Chapter 5 Health Insurance Mandate for Employers
- Chapter 6 Fees, Taxes, and Noncompliance Penalties
- Chapter 7 Reporting Requirements
- Chapter 8 Notices and Disclosures
- Chapter 9 Health Insurance Plan Requirements
- Chapter 10 Health Insurance Coverage Requirements
- Chapter 11 Miscellaneous Provisions
- Chapter 12 Small Employer Health Insurance Credit