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What Employers Need to Know About ACA 'Pay or Play' Mandates

Clear up any confusion about the ACA 'Pay or Play' mandates and avoid penalties. Employers that offer employer-sponsored insured or self-insured plans, including small businesses that offer SHOP plans, remain confused about the effect of the repeal of the individual mandate penalty and about the muddled state of the Administration's executive actions to 'implode' the ACA. Lawsuits brought by several states, insurers, employers, and individuals have challenged those executive actions as unlawful and as likely to cause the cost of employer-provided health care coverage and the cost of coverage on the public exchanges to spike. This topic should help those persons responsible for employer compliance with the ACA and for cost issues associated with offering employer-sponsored health plans. The material will assist employers in avoiding the substantial penalties that the IRS has and will assess against employers whose health plans do not comply with ACA Pay or Play Mandates that survive even after Congress phased out the individual penalty to zero at the end of 2017. This topic will also describe the procedures for challenging IRS 226J Letters assessing employer shared responsibility penalties. Finally, the topic will address the 'unintended consequences' of the Administration's executive actions: potential increased costs for employer-sponsored plans.


Runtime: 88 minutes
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

How to Recognize "Fake News" About "ACA Repeal"

  • Tax Reform: Repeal of the Penalty but Retention of the Individual Mandate
  • Relationship Between the Individual Mandate, the Premium Tax Credit for Individuals on the Exchanges, and Employer Shared Responsibility

How to Stay out of the "Penalty Box"

  • The Penalty Box: the Two Employer Shared Responsibility "Payments"
  • Offer of Opportunity to Enroll in Employer-Sponsored Coverage That Is 1) Affordable 2) Minimum Essential Coverage 3) Providing Minimum Value (MV)
  • Reporting Requirements Remain to Assist the IRS in Determining Full-Time Employees Not Offered Affordable MV Coverage
  • IRS 226J Letters and Procedure

How to Convince the IRS That Your Employer-Sponsored Coverage Meets the 3 Requirements

  • IRS Premium Tax Credit Affordability for 2019 and Contribution Strategy
  • FPL Safe Harbor for 2019
  • Minimum Essential Coverage: Benchmark Plans and ACA Mandates

How to Identify Administration Actions to "Implode ACA" That May Affect MV and Affordability of Employer-Sponsored Plans

  • Abolishing CSR Payments and Cost Increases From Insurers
  • Expanding Access to Non-Employer Sponsored Association Health Plans and Adverse Selection
  • Expanding Access to Non-Employer-Sponsored Short-Term Duration Insurance and Adverse Selection
  • Expanding Access to HSAs Not Tied to HDHP Plans

How to Navigate Certain Changed Mandates to Reduce Litigation Risk

  • Lawsuits Relating to Religious and Moral Objections to Contraceptive Mandates
  • Lawsuits Relating to ACA 1557 (Non-Discrimination)
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on September 18, 2018.

Call 1-866-352-9540 for further credit information.

  • HR Certification Institute 1.5
     
  • This E-Learning program has been approved for 1.5 recertification credit hours toward general recertification through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
     
  • SHRM 1.25
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.25 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org.
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

  • Those applying for AIA and HRCI must view 100% of the program and answer the questions following the program.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Audio & Reference Manual

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • GA CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • IL CLE 1.5
     
  • ME CLE 1.5
     
  • MT CLE 1.5
     
  • NJ CLE 1.8
     
  • NV CLE 1.5
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Diane M. Soubly

Diane M. Soubly

Butzel Long

  • Of counsel with Butzel Long PC
  • Has more than 35 years of experience representing employers, fiduciaries, plans and plan sponsors in ERISA and employee benefit litigation, both individual lawsuits and class actions
  • One of a select few attorneys nationally who have been elected Fellows of both the College of Labor and Employment Lawyers and the American College of Employee Benefits Counsel
  • Repeatedly included in Best Lawyers, a Michigan and Illinois Super Lawyer in Employee Benefits and Employment Litigation-Management
  • Has written extensively on ERISA preemption, the Affordable Care Act, spousal equivalency benefits, the demise of DOMA §3, and the Trump Administration’s executive actions relating to the Affordable Care Act
  • Frequent writer of amicus briefs for national associations including The U.S. Chamber of Commerce and the American Benefits Council
  • Presented on benefits litigation for such organizations as the ABA Joint Committee on Employee Benefits, the American Law Conference and the board of directors of the American Benefits Council
  • Has contributed to supplements of the ABA Employee Benefits Law and the Fiduciary Answer Book, and she is a frequent contributor to the Benefits Law Journal on Affordable Care Act and other issues
  • Co-Editor-in-Chief of the forthcoming second edition of Bloomberg/BNA Workplace Harassment Law treatise
  • As a member of the board of directors of the American Benefits Council from 2007 to 2010, she served on its health care reform task force analyzing various presidential candidate health care reform proposals and the Affordable Care Act
  • Can be contacted at 734-213-3625 or [email protected]
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Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 404098
Published 2018
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