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Health Care Reform Resource Page

To avoid penalties and put in place effective health benefit strategies under the Patient Protection and Affordable Care Act (PPACA or ACA), employers must comply with the law's numerous and complex requirements.  


 Latest Articles


Health Care Reform Gets House Checkup
Workers who purchase health plans through a public exchange this fall will face new tax reporting requirements.

What Is the Future of Employer-Sponsored Coverage?
Will health care remain employers’ responsibility in the post-ACA landscape? A look at some recent assertions.

SHOP Exchanges May Lure Small Businesses
The delay of small business exchanges in most states confused business owners. But the situation may be improving for 2015 enrollments.

D.C. Circuit to Rehear ACA Subsidies Case
A narrow legal issue—whether the IRS has the authority to grant subsidies through the federal exchange—may have far-reaching consequences.

Draft Forms & Instructions for 2015 Reporting
Updated. The IRS has issued draft instructions to go with its previously issued draft forms for reporting Affordable Care Act compliance.

Get Ready to Report
Prepare to compile data in 2015 and develop processes for required reporting to employees and the IRS in 2016.

Comments Sought on Contraceptive Rules
The Obama administration issued a new proposed rule and interim final rule to accommodate employers with religious objections to contraceptive coverage.

Employers Adjust Health Benefits for 2015
Employers' cost will rise 6.5 percent next year without plan changes, but can be held to 5 percent by emphasizing consumer-directed plans, increasing spousal surcharges and controlling specialty drug costs, among other steps.

Narrow Networks Entice Plan Sponsors
Smaller networks of high-quality care providers are increasingly being used to improve health outcomes and lower costs. But employees may push back.

Coalition Seeks Repeal of Health Auto Enroll
A coalition of employers want the Affordable Care Act's auto-enrollment provisions repealed.

IRS Ups Affordability Percentages for 2015
The IRS reminds employers that its  definition of ‘affordability’ can change.

Subsidies Ruling Brings ACA Confusion
Two appellate courts have split over whether the Affordable Care Act allows the government to subsidize policies purchased on federally operated health exchanges.

Notice Needed for Dropped Contraceptives
Department of Labor guidance requires notice to plan participants of reductions in contraceptive coverage.

Use the ACA as a Catalyst for Change
The ACA is an opportunity to redesign your benefit program to better align it with what your high performers need and value.

Urban Institute: Eliminate Employer Mandate
Amending the ACA to end the employer mandate may seem unlikely, but some supporters of health care reform are willing to consider it.

Updated COBRA Notices and Guidance
Model employee notices highlight the ACA’s exchange-based coverage as a COBRA alternative.

Employers Eye Moving Sickest to Exchanges
Can corporations shift workers with high medical costs from the company health plan into public health insurcance exchanges?

How Compensation Impacts ‘Play or Pay’
Under the ACA, seemingly small pay changes can have significant ramifications for employers and employees alike.

Part-Time Hours: ACA 'Head Count' Strategies
How an organization schedules hours this year will determine if an employee is considered full time and entitled to health care coverage next year. Do you have a policy in place, with line supervisors on board?


 Compliance Updates


 SHRM Webcasts




What You Need to Know Now About the ACA

Presenter: Sheldon Blumling, Fisher & Phillips LLP




Upcoming SHRM Education

Emerging LEAD(HR) Conference
Sept. 30 - Oct. 4 | Las Vegas, Nev.




All Health Care Reform Compliance Q&As

For additional information on implementing the Patient Protection and Affordable Care Act, please contact the SHRM Knowledge Center.




Think Strategically First
Gary Kushner encourages HR to think strategically first and then tackle compliance second with regards to the Affordable Care Act.

SHOP Exchanges
Gary Kushner tells employers what they should know about the Small Business Health Option Programs.

Srategies to Avoid
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.

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.




 Cost & Coverage


 Topic Index




Online Calculators:

Pay or play interactive tool. Via Unum.

Pay or play decision tree. Via Unum.

Estimated-penalty calculator. Via Littler.

Full-time employee worksheet. Via BenefitMall.

Subsidy calculator. Via Kaiser Family Foundation.

Actuarial value calculator / Minimum value calculator. Via Centers for Medicare and Medicaid Services.

Penalty Checklists:

Employer Shared Responsibility Penalties: A Checklist for Employers. Via Snell & Winter LLP.

Consequences of ACA Noncompliance for Group Health Plans. Via Buck Consultants.

Potential Employer Penalties Under the ACA. Via Congressional Research Service.

Fee Overviews:

Self-Funded Employer’s Guide to the Transitional Reinsurance Fee and the Patient-Centered Outcomes Research Institute Fee. Via Unitedhealthcare.

New PPACA Fees Will Strike Employers. Via United Benefit Advisors.

Compliance Guides:

Complying with and Leveraging the Affordable Care Act. A SHRM toolkit (members only).

Out-of-Pocket Limits for 2014 and 2015; Preventive Services Requirements. Via Segal Consulting.

Compliance Checklist for Plan Sponsors.  Via Snell & Wilmer LLP.

The 95% Coverage Rule—The Critical Details. Via Moulder Law.

Applying PPACA Market Reforms to HRAs, FSAs and Other Health Accounts. Via Towers Watson.

DOL Plan Audits: Are You Prepared?  Via McKenna Long & Aldridge LLP.

DOL's Self-Compliance Tool. Via the Department of Labor.

ACA Notice Requirements. Via Segal Consulting.

State-Specific Employer Guidance. Via

State Decisions on Health Exchanges. Via Kaiser Family Foundation.

Triggering Loss of 'Grandfathered' Status. Via Sibson Consulting.

DOL Health Care Reform Webpage. Via U.S Department of Labor. Website. Via U.S. Department of Health & Human Services.

Small Business Health Care Tax Credit. Via IRS.

SHRM Member-Only Excel Spreadsheets:

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