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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


Employee Exclusions Increase Penalty Risk
Categorically excluding part-time, seasonal, and variable hourly employees and interns from participating in the health plan can be problematic, especially if any of these excluded employees count as “full-time.”

Repeal Small Group Market Expansion Enacted
Midsize employers with 51 to100 employers will not be forced into the small group insured market under a measure signed into law by President Obama on Oct. 7, a move welcomed by employers and business advocates.

ACA Reporting Requirements: Tips for What’s Ahead
Through the end of 2015 and into the first half of 2016, employers will continue to tackle the Affordable Care Act’s new reporting requirements and begin planning for the “Cadillac” tax. Here is a simplified cheat sheet.

ACA Reporting in 2016: Final Forms, More Guidance
The IRS has finalized the information reporting forms and instructions that employers with 50 or more full-time employees or equivalents must begin filing next year for coverage offered in 2015, and issued additional guidance on these new reporting requirements.

Transitional Reinsurance Fee Deadlines Approaching
Several deadlines for the Affordable Care Act’s 2015 transitional reinsurance fee are fast approaching, with enrollment counts for determining the 2015 reinsurance fee due by Nov. 16.

Smaller Hikes in Premium Rates Forecast for 2016
Health plan premiums rate increases for 2016 will remain relatively modest while still outpacing overall inflation. Plan design changes can help control costs.

Proposed Rule Expands Transgender Health Coverage
A proposed rule by the Department of Health and Human Services bans blanket health plan exclusions of gender transition services, but leaves questions about the scope of required coverage.

Prepare Now for ACA Subsidy Appeals
Some employees will wrongly receive federal subsidies to buy coverage through a public exchange, triggering penalties against their employer. With just 90-days to appeal, employers should be prepared with a procedure to identify and handle certification notifications.

Transition Relief Ending for Minimum-Value-Lite Plans
An IRS proposed rule confirms that transition relief provided to employers that offered health plans that met Affordable Care Act minimum value requirements but failed to provide “substantial” hospitalization coverage is ending on Dec. 31, 2015.

Reminder: Medicare Part D Notices Due Oct.15
Employers whose health plans include prescription benefits for those who are Medicare-eligible must notify these individuals by Oct. 15 whether their drug benefit is “creditable coverage” equal to or better than a standard Medicare Part D drug plan.

Law Excludes Veterans with Coverage from Mandate; Questions Remain

IRS Seeks Comments on ‘Cadillac Tax’ and Account-Based Plans

Business–Labor Coalition Seeks to Repeal ‘Cadillac Tax’


 Compliance Reminders


 SHRM Webcasts




Upcoming SHRM Education

2016 SHRM Annual Conference
June 19-22 | Washington, D.C.




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:

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

Excluding Certain Classes of Employees from your Health Plan May Increase Risk of Penalty. Via Warner Norcross & Judd

Compliance Guides:

Family Plans Must ‘Embed’ Out-of-Pocket Limits in 2016. Via Buck Consultants.

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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