Training Course
Syllabus:
Employer Responsibilities and the Affordable
Care Act
From Event: Employer Responsibilities and the
Affordable Care Act, held October 2014.
Program Description
With the employer mandate of the Affordable Care Act getting pushed back, it
is imperative that employers use this extra time to ensure they are adequately
prepared. As a result, it is crucial that attorneys who advise businesses
thoroughly understand the issues - including the legal issues that arise out of
cutting full-time employee hours, and whether it is more prudent for a business
to pay the penalty rather than offering coverage to all of their full-time
employees. Don't miss out on this informative overview of legal requirements
under the employer mandate of the ACA - order today!
Course Content
I.Overview of the Act
II.The ACA Until Now
III.Health Care Exchanges and the Small Business Health Options Program
IV.The Employer Mandate: Issues With Employment Status
V.Tax Penalties Under the Employer Mandate
VI.Other Taxes and Fees
Agenda / Content
Covered
All times are shown in Eastern time
- Overview of the Act
10:00 - 10:45, All Speakers
- Increasing Insurance Coverage
- Incentives to Purchase Coverage
- Standards to Improve Coverage
- Quality of Care Enhancements
- Implementation Agencies and Strategies
- Increased Medicaid Coverage
- Exchanges
- A Timeline of the ACA's Implementation
- The ACA Until Now
10:45 - 11:30, Mark Hazelbaker
- The Individual Mandate and Sources of
Minimum Essential Coverage
- Individual Penalties
- Other Parts of the Law in Effect
- Small Business Tax Credits
- Additional Medicare Tax
- Health Insurance Premium Tax Credit
- Reporting Employer-Sponsored Health
Coverage on W2s
- Health Care Exchanges and the Small
Business Health Options Program
11:45 - 12:45, Mark Hazelbaker
- How the Exchanges Work: An Overview
- Determining Eligibility for the SHOP Program
- SHOP Billing Procedures for Employers
- Tax Credits Under SHOP: Who Gets Them?
- The Employer Mandate: Issues With
Employment Status
1:15 - 2:30, Alan M. Levy
- Applicable Large Employers: How to Define
Them
- Multiple Business Ownership and Controlled
Group Rules
- Determining Full-Time Employment
- Variable Hour Employees and the Question of
Seasonal Workers
- Rules for Rehires
- Converting Full-Time Employees to Part-Time
- What ERISA has to Say
- Notice and Reporting Requirements
- Tax Penalties Under the Employer
Mandate
2:45 - 4:00, Alan M. Levy
- The Tax for not Playing
- When Does the Tax Kick In?
- No Coverage Yet no Tax: Special
Considerations
- Affordable, Minimum-Value Coverage and Large
Employers
- Applicable Tax Penalties
- Safe Harbors for Determining Affordable
Coverage
- Does Coverage Offer a Minimum Value?
- Should Employers Pay or Play? Advantages and
Disadvantages
- Avoiding Playing and Paying
- Other Taxes and Fees
4:00 - 5:00, Alan M. Levy
- Calculating PCORI Fees
- Transitional Reinsurance Program
Contribution Rates
- High-Wage Earners and Medicare Taxes
- The Cadillac Tax: Knowns and Unknowns
Continuing Education Credit
Continuing Legal Education
Credit Hrs State Credit Approval Expiration
CLE 6.00 AK 10/27/2016
CLE 6.00 AZ 10/27/2016
CLE 6.00 CA 10/27/2016
CLE 7.00 CO 10/27/2016
CLE 6.00 HI 10/27/2016
CLE 6.00 ID 10/27/2016
CLE 6.00 IL 10/26/2016
CLE 6.00 ME 10/27/2016
CLE 7.20 MO 10/27/2016
CLE 6.00 MP 10/27/2016
CLE 6.00 MS 10/27/2016
CLE 6.00 MT 10/27/2016
CLE 6.00 ND 10/27/2016
CLE 6.00 NH 10/27/2017
CLE 6.00 NM 10/27/2016
CLE 6.00 NV 10/27/2017
CLE 7.00 NY* 10/27/2016
CLE 7.00 OK 10/27/2016
CLE VA
CLE 7.20 VI 10/27/2016
CLE 6.00 VT 10/27/2016
CLE 6.00 WA 10/27/2019
CLE 7.20 WV 10/27/2016
CLE 6.00 WY 10/27/2017
* denotes specialty credits
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