Affordable Care Act: Employer Rights and Responsibilities ON DEMAND
Available Until
Your Desk
4.0 Credits
Member Price $384.00
Non-Member Price $442.00
Overview
The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers and employers. Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.
Highlights
Overview of PPACA coverage provisions. Grandfathered health plans. Benefit limits prohibited. Large employer requirement to provide health coverage. Employer credits and requirements. Form W-2 reporting of employer-sponsored health coverage. Small employer health insurance premium credit.
Prerequisites
None.
Designed For
CPAs.
Objectives
List the principal coverage provisions of the PPACA. Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage. Compute the potential tax penalties that may be imposed under the PPACA for an employer’s failure to meet the applicable shared responsibility requirements. Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Paul Winn, Western CPE
Paul Winn CLU ChFC is a writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 200 taxation, insurance and securities training courses.
Non-Member Price $442.00
Member Price $384.00