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

1. Overview of the Act
   10:00 - 10:45, All Speakers
   1. Increasing Insurance Coverage
   2. Incentives to Purchase Coverage
   3. Standards to Improve Coverage
   4. Quality of Care Enhancements
   5. Implementation Agencies and Strategies
   6. Increased Medicaid Coverage
   7. Exchanges
   8. A Timeline of the ACA's Implementation
2. The ACA Until Now
   10:45 - 11:30, Mark Hazelbaker
   1. The Individual Mandate and Sources of Minimum Essential Coverage
   2. Individual Penalties
   3. Other Parts of the Law in Effect
      1. Small Business Tax Credits
      2. Additional Medicare Tax
      3. Health Insurance Premium Tax Credit
      4. Reporting Employer-Sponsored Health Coverage on W2s
3. Health Care Exchanges and the Small Business Health Options Program
   11:45 - 12:45, Mark Hazelbaker
   1. How the Exchanges Work: An Overview
   2. Determining Eligibility for the SHOP Program
   3. SHOP Billing Procedures for Employers
   4. Tax Credits Under SHOP: Who Gets Them?
4. The Employer Mandate: Issues With Employment Status
   1:15 - 2:30, Alan M. Levy
   1. Applicable Large Employers: How to Define Them
   2. Multiple Business Ownership and Controlled Group Rules
   3. Determining Full-Time Employment
   4. Variable Hour Employees and the Question of Seasonal Workers
   5. Rules for Rehires
   6. Converting Full-Time Employees to Part-Time - What ERISA has to Say
   7. Notice and Reporting Requirements
5. Tax Penalties Under the Employer Mandate
   2:45 - 4:00, Alan M. Levy
   1. The Tax for not Playing
      1. When Does the Tax Kick In?
      2. No Coverage Yet no Tax: Special Considerations
   2. Affordable, Minimum-Value Coverage and Large Employers
      1. Applicable Tax Penalties
      2. Safe Harbors for Determining Affordable Coverage
      3. Does Coverage Offer a Minimum Value?
   3. Should Employers Pay or Play? Advantages and Disadvantages
   4. Avoiding Playing and Paying
6. Other Taxes and Fees
   4:00 - 5:00, Alan M. Levy
   1. Calculating PCORI Fees
   2. Transitional Reinsurance Program Contribution Rates
   3. High-Wage Earners and Medicare Taxes
   4. 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
 

Seminar Summary:

Don't miss out on this informative overview of legal requirements under the employer mandate of the ACA (see full course description)

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