If there is one constant in healthcare reform, it is change. Changes in the law can originate from numerous government entities. Consequently, confusion is the norm, and tracking developments can be difficult
The fully updated 2016 Healthcare Reform Facts eliminates confusion and makes sense of ongoing changes by sorting through new events to identify and define vital developments, and most importantly, provide clear, concise guidance.
With hundreds of the most frequently asked questions on the implementation, compliance, and tax implications of the Affordable Care Act (ACA), the completely updated 2016 Healthcare Reform Facts will guide your real world decisions by clarifying:
- Effective dates of various statutory penalties
- Types of health insurance affected by healthcare reform
- Rules regarding exchanges
- Reasons employers should or should not continue to offer health insurance
- Legal challenges to the Affordable Cart Act or components thereof
- Tax incentives for offering employees health insurance
- Tax and other benefits of a grandfathered plan
- And much more!
And for 2016, this cutting-edge resource has been fully revised to cover:
- IRS Notices 2013-54 and 2015-17 – Negative Guidance on Employer Payment Plans for Individual Health Insurance Policies; Small Employer Reprieve Now Over; Exceptions to application of Notice 2013-54
- Does student health insurance satisfy the employer mandate; is it subject to IRS Notice 2013-54?
- New guidance on the operation of the health care insurance Exchanges (Marketplaces)
- The open enrollment dates for the health care insurance Exchanges (Marketplaces) and the exceptions permitting mid-year enrollment
- U.S. Supreme Court decision on Exchange health insurance policy tax credits and subsidies
- U.S. Supreme Court decision on same-sex marriage
- The definition of a child for healthcare reform
- Required 2016 Reporting by Applicable Large Employers (ALE) and forms that must be filed under Code Sections 6066 and 6056
- Increased PCORI fees
- Can inexpensive health plans with no hospitalization coverage allow employer to avoid employer mandate penalties?
- HSAs, HRAs, FSAs, EAPs, and HDHPs
- SHOP Exchange Rules for Small Employers
- Revised Small Business Health Tax Credit Rules
- Employer Mandate Transition Rules
- Employer Mandate Regulations for Contingent Workers
- How Healthcare Reform applies to Self-Insured Group Plans
By bringing together the guidance, rules, and regulations from all the governing bodies into a single complete resource, and providing answers to the most pressing questions, 2016 Healthcare Reform Facts stands apart as the single source for authoritative, insightful, and up-to-date answers on healthcare reform—all in a convenient, time-saving Q&A format.
Oct 16, 2015
Alson R. Martin, J.D., LL.M.