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Live Webinar

90-minute live streaming program
  • September 18
  • 1:00 - 2:30 pm EST

Also available as:

OnDemand Webinar

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

September 18

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.

Learning Objectives

- You will be able to explain why elimination of the individual mandate penalty did not eliminate the individual mandate.

- You will be able to discuss how an employer-sponsored plan satisfies the three requirements of minimum essential coverage, minimum value, and affordability.

- You will be able to describe the IRS 226J Letter and the procedure for challenging such a letter if the employer receives one.

- You will be able to recognize litigation risks associated with eliminating certain mandates or employee protections in the ACA.

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

Live Webinar Registration

  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CO CLE 2.0
     
  • This program may qualify for 2.0 credit hours through the Colorado Supreme Court Board of Continuing Legal and Judicial Education through reciprocity. This course is accredited in other jurisdictions such as New Jersey. To receive CLE credit for this program, a home study affidavit must be submitted to the Supreme Court Board of Continuing Legal and Judicial Education.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MS CLE 1.5 (Pending)
     
  • This program has been submitted to the Mississippi Commission on Continuing Legal Education. Approval pending.
     
  • MT CLE 1.5
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • TN CLE 1.5
     
  • This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of Law & Legal Procedure credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • HR Certification Institute 1.5
     
  • This program has been approved for 1.5 recertification credit hours toward strategic 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 1.5
     
  • 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 1.5 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org.
     
  • CPE 1.8 including Personnel/HR 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Personnel/HR for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     
  • Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Advisory Services for 1.5 hours.
     

Who should attend?

This live webinar is designed for human resource managers, benefits and payroll professionals, business owners and managers, controllers, CFOs and attorneys.

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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 2013, 2018
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