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Health Care Reform Resource Page 

To avoid penalties under the Patient Protection and Affordable Care Act, employers must comply with the law's myriad complex requirements as outlined in the timetable below and in the articles archived on this resource page.

Health Care Timeline 

 Latest Articles

Employers Adjust Health Benefit Strategies in Reform's Wake
Employers are making changes to their health plans as a result of health care reform coverage mandates, while many remain confused about some of the requirements and how they work. 

Accounting Firms See Opportunities
CPA firms say that their business clients are not fully aware of their potential exposure to penalties that take effect in 2014 under health care reform.

Critics Say Obamacare May Encourage ‘Part-Time Society’
Some small employers are cutting hiring and employees’ hours in response to new health care reform coverage mandates for full-time employees, according to a Gallup poll released May 10.
 

Staffing Firms Struggle to Meet Health Insurance Mandate
Staffing firms in the U.S. are struggling to comply with the requirement that they provide health insurance to full-time employees or pay penalties starting in 2014.

SHRM Seeks Flexibility on 90-Day Health Care Waiting Period
The Society for Human Resource Management submitted
comments to federal agencies stating that many employer plans would be out of compliance with the approach taken in proposed regulations that would limit waiting periods for group health plans to no more than 90 calendar days.

DOL Issues Model COBRA Election and Exchange Notices
On May 8, the Department of Labor (DOL) issued an updated model COBRA continuation notice and a m
odel notice of coverage options through the soon-to-launch health care exchanges. The exchange notice must be provided to current and new employees beginning Oct. 1.   

When Your Employees Apply for Exchange Coverage
Individuals enrolling in health coverage through a public exchange will be required to obtain certain information from their employer using a form called the Employer Coverage Tool.

SHOP Exchange Delay Limits Small Employers' Options
With a one-year delay in the launch of competitive marketplaces through the Small Business Health Options Program (SHOP), smaller employers may need to re-think their health coverage choices.

Proposed Rule Clarifies Minimum Value Determinations
On May 3, the IRS published a proposed rule that provides additional guidance on what constitutes the minimum value of an employer-sponsored health plan. The rule addresses wellness incentives and health savings accounts, among other factors.

 Compliance Updates

 SHRM Webcasts

Archived:

Your Path for Offering Health Care Benefits -- Or Not -- Under PPACA
Presenter: Gary Kushner, Kushner & Co.
In addition to thoroughly reviewing the Patient Protection and Affordable Care Act's (PPACA) "pay-or-play" provisions, benefits expert Gary Kushner lays out a timeline for 2013 and 2014 implementation requirements, so you have time to fully think out your 2014 benefits package and open-enrollment communication strategy, in this 90-minute webast.

Everything You Wanted to Know About Health Care Reform, but Were Afraid to Ask
Presenter: Gary Kushner, Kushner & Co.
This highly interactive 90-minute program addresses your questions about health care reform.

 SHRM Q&As

 SHRM VIDEOS

SHRM Videos

Focus on Health Care
Gary Kushner gives HR professionals five health care strategies that will not work. Also, three HR practitioners share insights on how their companies are adapting to reform.
 

Drop Health Care?
Does it make sense for employers to eliminate health care benefits? That will depend on a company’s business model and strategies for rewards and retention, argues Gary Kushner, CEO of Kushner & Co.

Doing the Math
Eliminating health care is not a simple decision, says Gary Kushner, CEO of Kushner & Co. To prove his point, he walks viewers through a scenario that presents potentially unanticipated costs for employers.

Working with Insurers
Health care reform requires employers to partner closely with their insurers on plan design issues, says Dr. Jeffrey Kang, chief medical officer at Cigna Healthcare.

Medical Payment Reform
Employers and insurers should pay health care providers for the quality of outcomes, not the quantity of services, says Andy Webber, CEO of the National Business Coalition on Health.

 FEATURED VIDEO

Play Featured Video
Focus on Health Care Reform
Five strategies to avoid; insights on compliance.

 Topic Index

 Overviews, Deadlines & Tools

Major Health Care Reform Deadlines
Many health care reform law changes kick in during 2013 and 2014. Here's a roundup. Via SHRM Online Legal Issues.

Health Care Reform Compliance Checklist for Plan Sponsors
The principal requirements that apply to employer-sponsored group plans through 2018. Via Snell & Wilmer LLP. 

Full-Time Employee Worksheet
A worksheet for calculating the number of full-time equivalents.
Via BenefitMall.

Health Mandate Cost Calculator
Calculate your potential mandate penalty exposure. Via the National Retail Federation.

Actuarial Value Calculator and  Minimum Value Calculator
Downloadable spreadsheet calculators: Actuarial Value Calculator  (XLSM – 1.4 MB), Actuarial Value Calculator Methodology  (PDF - 214 KB), Minimum Value Calculator  (XLSM –  590 KB), Minimum Value Calculator Methodology   (PDF - 154 KB). Via the Centers for Medicare and Medicaid Services.

DOL's Self-Compliance Tool
Intended to assist those involved in operating a group health plan to understand the health care law and its related responsibilities.  Via the Department of Labor. 

Losing 'Grandfathered' Status
Understand how certain plan design changes will trigger loss of grandfathered status. Via Sibson Consulting

Small Businesses Resources

A breakdown of key reform provisions, based on business size (fewer than 25 employees; fewer than 50; and 50 or more). Via the U.S. Small Business Administration.

A Small Business Guide to Health Care Reform
A timeline that details what smaller business need to know. Via the Small Business Council of America.

State Decisions on Health Exchanges
Track state-by-state actions regarding health insurance exchanges. Via Kaiser Family Foundation.

Basics of the Employer Shared Responsibility Provisions
An overview of the employer mandate to provide health coverage, which takes effect on Jan. 1, 2014. Via the IRS.

Modeling the Impact of “Pay or Play” Strategies on Employer Health Costs
H
ow different benefit designs can affect employers' bottom-line operating costs and the impact on employees. Via Truveen Health Analytics.

Department of Labor (DOL)
The DOL has created a health care reform webpage with links to compliance information (proposed, interim and final rules, factsheets, model notices, etc.) relating to all major health care reform provisions.

Health & Human Services (HHS)
HHS's healthcare.gov website provides updates on complying with health care reform rules and regulations.