Not a Member?  Become One Today!

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

 

Time to Rethink the Employer Mandate
A key aspect of health care reform needs its own reforming, a leading proponent of the law now advises.

What’s Affordable Health Insurance Under the ACA?
Deciding which Affordable Care Act (ACA) safe harbor to use for calculating affordability will depend on each employer’s unique circumstances.

Initial ‘Cadillac’ Excise Tax Guidance Issued
Pretax employee health savings account contributions would be subject to the 40 percent excise tax on high-value health plans starting in 2018, a new IRS notice states.

Employer Mandate and Multiemployer Plans
Sponsors of multiemployer health plans subject to collective bargaining agreements face issues regarding how the employer mandate applies to them.

Plan for ACA Whistle-Blower Complaints
Employers need to limit whistle-blower liability under the largely unnoticed whistle-blower protections of the Affordable Care Act.

Premium Payment Plans Nixed Again
Even small employers not subject to the Affordable Care Act’s coverage mandate can’t reimburse employees for nongroup coverage purchased on a public exchange, the IRS confirmed.

IRS Issues Forms and Instructions for ACA Reporting
Newly released IRS reporting forms for Affordable Care Act compliance failed to simplify employers’ data collection burdens, critics charged.

 

 Compliance Reminders

 
 

 SHRM Webcasts

 

Archived: 

Affordable Care Act Reporting Requirements
Presenter: Raymond Grove, Convey Compliance

 

 

 EDUCATION

 

Upcoming SHRM Education

Employment Law & Legislative Conference
Mar 23-25 | Washington, D.C.

 

 SHRM Q&As

 

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.

 

 SHRM VIDEOS

 

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.

 

 TIMELINES & OVERVIEWS

 
 

 Cost & Coverage

 
 

 Topic Index

 
 

 TOOLS

 

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 Business.USA.gov.

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.

Healthcare.gov Website. Via U.S. Department of Health & Human Services.

Small Business Health Care Tax Credit. Via IRS.

SHRM Member-Only Excel Spreadsheets:



 

Compensation & Benefits e-Newsletter
Sign up to receive SHRM's free Comp & Benefits e-newsletter, with articles and updates four-times each month, and other Discipline e-newsletters.

Sign Up Now ​​


Sections