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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


IRS Is on a Messaging Mission: Make ACA Reporting Top-of-Mind
The IRS is in education overdrive to help HR pros pinpoint compliance information as they get ready to distribute new ACA forms to employees at the end of January. Bookmark these pages for Form 1095-C guidance, and to give feedback to the IRS on its new e-filing system.

ACA Information Reporting: Insights for the Journey
The ACA requires large employers to track their employees’ full-time status and report offers of coverage and enrollment information to the IRS. Here is an overview of these requirements—and practical considerations for implementing them.

Slower Rate Hikes but Deductibles Doubled Over 5 Years
Employees are seeing modest health plan premium rate increases, but their out-of-pocket costs continued to rise sharply. Cost-shifting to employees, especially families, isn’t likely to end soon, plan-design trend findings reveal.

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.

ACA’s Contraceptive Mandate Returns to Supreme Court
The Supreme Court announced it will review consolidated cases dealing with objections by religious-affiliated nonprofits opposed to the ACA opt-out procedure on contraceptives.

2016 PCORI Fee Increase Announced
The IRS announced in Notice 2015-60 that employer fees paid to fund the federal Patient-Centered Outcomes Research Institute (PCORI) will increase from $2.08 to $2.17 per covered life next year.

Budget Act Repeals Health Care Auto Enroll
President Obama signed into law the Bipartisan Budget Act, which repeals the Affordable Care Act provision requiring large employees to auto enroll new full-time employees in their health plans.

Ready or Not, ACA Forms Due to Employees by Jan. 31
Inform employees about new tax forms they’ll receive including, from large employers, Form 1095-C, and why they’ll need these to file their taxes.

Guide to Medicaid for Low-Income Workers
Helping low-earners to enroll in Medicaid and assisting them with annual renewal can save small companies considerable money on health care.

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.


 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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