Minimizing The Impact Of The Employer Mandate Of The Aca

This course discusses how to avoid/minimize the imposition of the "Employer Shared Responsibility Payment".

What you'll learn

Explore the Employer Mandate Provision of the Affordable Care Act (ACA).

Explore the employer insurance coverage requirements mandated by the ACA.

Recognize when the Employer Shared Responsibility Payment (ESRP) applies, how to compute it and how it will be assessed.

Explore the impact of the ACA on Employer Reimbursement Plans.

Requirements

No advanced preparation or prerequisites are required for this course.

Description

While the Affordable Care Act (ACA) does not explicitly mandate that an employer offer employees health insurance it penalizes an “applicable large employer” (ALE) that does not offer coverage to its full-time employees. An ALE is an employer who has 50 or more full-time and “full-time equivalent” (FTE) employees in any month.This course discusses how to avoid/minimize the imposition of the “Employer Shared Responsibility Payment”.

Overview

Section 1: Introduction

Lecture 1 Introduction to Minimizing the Impact of the Employer Mandate of the Affordable

Lecture 2 Overview of Employer Mandate Provision

Lecture 3 Full-Time Equivalent Employees

Lecture 4 Reporting Requirements

Lecture 5 Mandated Coverage Requirements

Lecture 6 Mandated Coverage Requirements (Continued)

Lecture 7 Employer Shared Responsibility Payment (ESRP)

Lecture 8 Notification and Case Study

Lecture 9 Limitation on Employer Reimbursement and Cafeteria Plans

Section 2: Supporting Materials

Lecture 10 Slides: Minimizing the Impact of the Employer Mandate of the Affordable Care Act

Lecture 11 Minimizing the Impact of the Employer Mandate of the Affordable Care Act Glossar

Section 3: Review and Test

Anyone interested in Accounting, Finance, Tax or related fields.