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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


Administration Proposes a ‘Cadillac Tax’ Tweak
The administration will propose Cadillac tax relief in states with high health care costs. Critics are not appeased and remain committed to outright repeal.

ACA's Effect on Employment Deemed Negligible So Far
Recent studies show little evidence that employers have reduced hiring or cut back workers’ hours due to the Affordable Care Act, although critics contend it’s too early to say what the long-term impact will be.

IRS Clarifies FSA Carryover and HRA Coverage Issues
New IRS guidance lets employers place some restrictions on carrying over funds in flexible spending accounts (FSAs), and limits on the use of health reimbursement arrangements (HRAs) by family members not enrolled in the group health plan.

HRAs and Family Members: A Wrinkle for Form 1095-C
For upcoming Affordable Care Act reporting, should family members who participated in an employer’s health reimbursement arrangement (HRA) be listed as “covered” if they weren’t enrolled in the group health plan?

IRS Extends Deadlines for Reduced Penalties for Correcting ACA Information Returns
On Jan. 12, the IRS added new Q&As to its Affordable Care Act webpages. The new Q&As address the deadlines for reduced penalties for ACA information reporting corrections, expanding on the IRS’s announcement of extended due dates for ACA information reporting in Notice 2016-4, issued on Dec. 28.

ACA Reporting Rules Will Be Tall Order
Even with the extension of filing deadlines, employers need to actively prepare to comply with the law's tangled web of reporting requirements.

Court: Employers Can Tie Screenings to Insurance
A federal judge has ruled against the Equal Employment Opportunity Commission and held that an employer can require workers to undergo wellness screenings as a condition for receiving employer-provided health coverage.

HHS Proposes 2017 Out-of-Pocket Health Plan Caps
While cost-shifting has been increasing, most employer health plans have in-network out-of-pocket caps below the allowable annual limits.

IRS Pinpoints Affordability Percentage for Safe Harbor
While the controversy over the inflation-adjusted percentage used to determine “affordable” health coverage has divided benefits attorneys and confused businesses, clarity came on Dec. 16 by way of Notice 2015-87.


 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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