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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


2016 Will Be Costly for ACA Compliance, Employers Say
The Affordable Care Act (ACA) has brought increased compliance and reporting costs to many employers, but the majority believe the largest cost increases are yet to come.

DOL Reaffirms Coverage of Birth Control at No Cost
The Department of Labor (DOL) issued new guidance reasserting that insurance plans must cover birth control and women's preventative care without cost sharing, with limited exceptions.

IRS Issues 2016 Health Savings Account Limits
Next year there will be no change in HSA contribution limits for individuals but family limits will rise. And no change in the minimum required deductible for linked health plans, but out-of-pocket maximums will go up.

Survey: Employers Likely to Outsource ACA Reporting
Affordable Care Act reporting requirements are leading employers toward outsourced solutions. The type of vendors being considered vary based on employer size and workforce factors.

Use of Revised SBC Templates Delayed Until 2017
A final rule streamlining health plan Summary of Benefits and Coverage templates is expected soon, but it won't apply next year.

SHRM Urges Repeal of ‘Cadillac’ Tax
The Society for Human Resource Management announced it support of H.R. 879, which would repeal the 40 percent excise tax imposed on high-value, employer-sponsored health insurance benefits beginning in 2018.

Health Care Staffing Shortage Predicted to Get Worse
Although new patient visits to primary care providers increased only slightly in 2014, trips to emergency rooms have skyrocketed, showing a need to encourage the newly insured to start going to primary care physicians.

ACA Poses Tough Choices, HR Director Testifies
The compliance and reporting requirements of the ACA are so complex that companies are either adding administrative staff or outsourcing these functions, adding to the cost of providing benefits to employees, an HR director told the House Education and the Workforce Committee.

Private Exchange Enrollments Doubled in 2015
The move to private exchanges for providing employee coverage is expected to speed up in coming years, driven by compliance concerns.

Narrow Networks Pose a Price vs. Choice Tradeoff
Health plan narrow and tiered provider networks aim to motivate health providers to lower their prices in exchange for a higher volume of patients.

Treasury Official Addresses 2018 Excise Tax Concerns
Issues involving the looming excise tax on high-value health plans—from the treatment employee HSA contributions to reopening union contract negotiations—were recently addressed by J. Mark Iwry, senior advisor to the Treasury Secretary.

Some Employers Cutting Part-Time Hours, SHRM Finds
A meaningful number of U.S. employers have reduced the total number of their part-time employees’ weekly hours due to the Affordable Care Act’s employer mandate, a SHRM survey reveals.


 Compliance Reminders


 SHRM Webcasts




Upcoming SHRM Education

2015 SHRM Annual Conference
June 28-July 1 | 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.




 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:

Penalties & Reporting for Violations of ACA Requirements. Via McKenna Long & Aldridge LLP.

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

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

Compliance Guides:

HHS Finalizes 2016 Out-of-Pocket Maximums and Transitional Reinsurance Contribution Rates

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

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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