Affordable Care Act: How to Plan for the Play or Pay Mandate (Currently Unavailable)

Author: David Whaley

CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law for CTEC
2 hours Federal Tax Related for EAs and OTRPs

The applicability of the play-or-pay mandate is one of the more complicated and confusing aspects of the Affordable Care Act and it will affect virtually every employer and employee in the U.S. in some way.

The question is: How can you know if your company has to provide health care to staff next year or face a penalty?

Publication Date: December 2013

Designed For
Anyone with HR or benefits responsibility, including In-house Counsel, HR Professionals, Corporate Executives and Business Owners should not miss this session.

Topics Covered

  • Planning for the employer-level "Pay or Play" requirement
  • Employer's plan vs. Exchange coverage: Tough employer decisions
  • Individual Pay or Play mandate: Premium tax credit
  • Affordability requirement: How will you calculate the cost

Learning Objectives

  • Identify the terminology, the deadlines, the reporting mechanisms and the penalties involved, as you prepare for a January 2014 implementation.
  • Define the individual mandate.
  • Recognize the employer mandate and eligibility (Who is a full-time employee?)

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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