This document provides a summary of a webcast about the status of health care reform and the Affordable Care Act (ACA) for employers during 2017. It discusses the failed American Health Care Act (AHCA) which would have repealed many ACA provisions. Options for the future include other legislative actions or administrative changes. States may also take actions around Medicaid expansion or Section 1332 waivers. Employers are considering various plan design options given ongoing uncertainty. Key observations from 2016 reporting include error correction guidance and a smoother reporting process this year.
In this webcast we discussed the status of the health care bill in the Senate and compared the Senate provisions as of July 18 to those passed by the House in June 2017.
US Healthcare Reform Landscape - Addendum to June 2018 Presentation to the Ch...Dan Wellisch
This is an addendum to the June 2018 presentation (to the Chicago Technology For Value-Based Healthcare Meetup https://www.meetup.com/Chicago-Technology-For-Value-Based-Healthcare-Meetup/) containing interesting info. about what may replace the Affordable Care Act
This presentation covers national legislative update and state updates specific to employers headquartered in Oregon, Washington, and Montanta. Additionally, we will address recent events including the potential impact of the new tax plan on employee benefits, EEOC wellness rules updates and updates to the ACA.
For further information, please contact The Partners Group:
https://www.tpgrp.com/contact-partner...
For over 35 years The Partners Group has been serving the financial and insurance needs of employers, medical professionals, and successful individuals with services including employee benefits and business consulting, retirement planning, investment services, commercial and individual insurance. We have built our business from the ground up to ensure we are a thriving organization for the next 35 years. Although we have developed a national network and reputation, you can count on our local commitment and service. We deliver through the hard work of over 140 teammates, who tirelessly provide results greater than the sum of our parts. The Partners Group has offices in Portland, Lake Oswego, and Bend OR; Bellevue, WA; and Bozeman, MT. https://www.tpgrp.com
Subscribe to our email list for additional helpful tips:
https://www.tpgrp.com/subscribe/
The House of Representatives is marking up the American Health Care Act, a bill to repeal and replace the Affordable Care Act and to reframe Medicaid financing. If final legislation passes that looks even partly like this bill, many in the health industry will be impacted.
During this webinar, we will help attendees predict the top exposures for their organizations by reviewing the effects of the bill’s provisions and possibilities of change as the legislative process unfolds.
Moderator:
Philo D. Hall
Associate
Epstein Becker Green
Presenters:
Robert F. Atlas
President
EBG Advisors
Drew Willison
Strategic Advisor
National Health Advisors
http://www.ebglaw.com/events/overview-and-implications-of-the-house-republican-bill/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
In this webcast we discussed the status of the health care bill in the Senate and compared the Senate provisions as of July 18 to those passed by the House in June 2017.
US Healthcare Reform Landscape - Addendum to June 2018 Presentation to the Ch...Dan Wellisch
This is an addendum to the June 2018 presentation (to the Chicago Technology For Value-Based Healthcare Meetup https://www.meetup.com/Chicago-Technology-For-Value-Based-Healthcare-Meetup/) containing interesting info. about what may replace the Affordable Care Act
This presentation covers national legislative update and state updates specific to employers headquartered in Oregon, Washington, and Montanta. Additionally, we will address recent events including the potential impact of the new tax plan on employee benefits, EEOC wellness rules updates and updates to the ACA.
For further information, please contact The Partners Group:
https://www.tpgrp.com/contact-partner...
For over 35 years The Partners Group has been serving the financial and insurance needs of employers, medical professionals, and successful individuals with services including employee benefits and business consulting, retirement planning, investment services, commercial and individual insurance. We have built our business from the ground up to ensure we are a thriving organization for the next 35 years. Although we have developed a national network and reputation, you can count on our local commitment and service. We deliver through the hard work of over 140 teammates, who tirelessly provide results greater than the sum of our parts. The Partners Group has offices in Portland, Lake Oswego, and Bend OR; Bellevue, WA; and Bozeman, MT. https://www.tpgrp.com
Subscribe to our email list for additional helpful tips:
https://www.tpgrp.com/subscribe/
The House of Representatives is marking up the American Health Care Act, a bill to repeal and replace the Affordable Care Act and to reframe Medicaid financing. If final legislation passes that looks even partly like this bill, many in the health industry will be impacted.
During this webinar, we will help attendees predict the top exposures for their organizations by reviewing the effects of the bill’s provisions and possibilities of change as the legislative process unfolds.
Moderator:
Philo D. Hall
Associate
Epstein Becker Green
Presenters:
Robert F. Atlas
President
EBG Advisors
Drew Willison
Strategic Advisor
National Health Advisors
http://www.ebglaw.com/events/overview-and-implications-of-the-house-republican-bill/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
Health Reform Bulletin 128 | House Passes the American Health Care ActCBIZ, Inc.
On May 4, 2017, the House passed the American Health Care Act of 2017 (“AHCA”, H. R. 1628). Since the initial bill was officially introduced on March 20, 2017 (see The GOP Proposal to Repeal and Replace the Affordable Care Act, HRB 127, 3/10/17), there have been several amendments made to the law’s text. The bill will now progress to the Senate for consideration; its fate in the Senate is unclear at this point. Every indication is that the bill with undergo significant scrutiny and probably substantial change. Following is a brief overview of certain provisions of the bill passed by the House.
What Does Health Reform Mean For You A Consumers Guidekmacaller
A dynamite guide for everything you never wanted to know about Health Care Reform! Did I say "never?" Wish I didn\'t have to deal with this stuff but alas, I do.
The Affordable Care Act and Its Impact on Workers’ CompensationCognizant
While the Affordable Care Act (ACA) is expected to reduce the number of uninsured and improve personal wellness in the U.S., the law's changes in workforce definitions will significantly impact workforce dynamics, employee hiring, employers' benefits strategies and wellness programs -- requiring a reevaluation of how workers' compensation is accounted for and delivered.
How to Avoid a Head-on Collision with The Cadillac TaxBill Conlan
The Webinar addressed what state and local governments need to know about how other provisions of reform that take effect beginning in 2010 will complicate the challenge of meeting the thresholds – and that the time to begin planning for the Cadillac tax is now.
The presenters provided details on the Cadillac tax and factors that complicate compliance with premium thresholds such as the removal of traditional coverage limits, the increase in the dependent eligibility age, additional fees, mental health parity and the estimated 16 million more Americans who will receive Medicaid.
Work Opportunity Tax Credit - Planning for the future Debera Salam, CPP
See how businesses can help employees rejoin the workforce while lowering their federal income tax liability. In this deck we explore the legislative future of the Work Opportunity Tax Credit (WOTC), which WOTC hiring tax credits are the most popular, and how technology can enhance the overall effectiveness of the program.
Outlook for 2017 and Beyond - Five Exposures to Watch in Health CareEpstein Becker Green
Mark Lutes, Chair of the Board of Directors of Epstein Becker Green and a Member of the firm’s Health Care and Life Sciences practice, delivered the attached keynote presentation, "Outlook for 2017 and Beyond - Five Exposures to Watch," at the Healthcare Financial Forum on March 15, 2017.
The Trump Administration’s policies, and decisions made by Congress, will transform how providers deliver care and receive payment for healthcare services. While President Trump’s February 28 speech to Congress offered few details of a White House vision on health care reform, clues as to a potential future are offered in bills under consideration in the House. In this interactive presentation, we will help finance executives predict the top exposures for their organizations in 2017 by reviewing elements of the shift in the payment paradigm, the Washington policy context and its impact on the threats and opportunities facing their organizations, and the outlook for further legislative and regulatory change.
Key exposures that will be covered include:
Executives Orders & Scrutiny of Regulation
Tax Reform Impacting Commercial Health Care Coverage
Medicare Trends
Exchange Population Coverage Changes
Medicaid Expansion Population Financing Changes
http://www.ebglaw.com/events/healthcare-financial-forum-outlook-for-2017-and-beyond-five-exposures-to-watch/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
The federal government subsidizes health insurance for most Americans through a variety of programs and tax provisions. In 2017, net subsidies for people under age 65 will total $705 billion, CBO and the staff of the Joint Committee on Taxation (JCT) estimate.
This presentation provides an overview of CBO and JCT’s current projections of health insurance coverage and how those projections have changed since March 2016, highlighting changes in Medicaid and CHIP enrollment and nongroup coverage.
Jessica Banthin, Deputy Assistant Director in CBO’s Health, Retirement, and Long-Term Analysis Division, will deliver this presentation on December 7, 2017, at the Inforum Outlook Conference at the University of Maryland.
Health Reform Bulletin 128 | House Passes the American Health Care ActCBIZ, Inc.
On May 4, 2017, the House passed the American Health Care Act of 2017 (“AHCA”, H. R. 1628). Since the initial bill was officially introduced on March 20, 2017 (see The GOP Proposal to Repeal and Replace the Affordable Care Act, HRB 127, 3/10/17), there have been several amendments made to the law’s text. The bill will now progress to the Senate for consideration; its fate in the Senate is unclear at this point. Every indication is that the bill with undergo significant scrutiny and probably substantial change. Following is a brief overview of certain provisions of the bill passed by the House.
What Does Health Reform Mean For You A Consumers Guidekmacaller
A dynamite guide for everything you never wanted to know about Health Care Reform! Did I say "never?" Wish I didn\'t have to deal with this stuff but alas, I do.
The Affordable Care Act and Its Impact on Workers’ CompensationCognizant
While the Affordable Care Act (ACA) is expected to reduce the number of uninsured and improve personal wellness in the U.S., the law's changes in workforce definitions will significantly impact workforce dynamics, employee hiring, employers' benefits strategies and wellness programs -- requiring a reevaluation of how workers' compensation is accounted for and delivered.
How to Avoid a Head-on Collision with The Cadillac TaxBill Conlan
The Webinar addressed what state and local governments need to know about how other provisions of reform that take effect beginning in 2010 will complicate the challenge of meeting the thresholds – and that the time to begin planning for the Cadillac tax is now.
The presenters provided details on the Cadillac tax and factors that complicate compliance with premium thresholds such as the removal of traditional coverage limits, the increase in the dependent eligibility age, additional fees, mental health parity and the estimated 16 million more Americans who will receive Medicaid.
Work Opportunity Tax Credit - Planning for the future Debera Salam, CPP
See how businesses can help employees rejoin the workforce while lowering their federal income tax liability. In this deck we explore the legislative future of the Work Opportunity Tax Credit (WOTC), which WOTC hiring tax credits are the most popular, and how technology can enhance the overall effectiveness of the program.
Outlook for 2017 and Beyond - Five Exposures to Watch in Health CareEpstein Becker Green
Mark Lutes, Chair of the Board of Directors of Epstein Becker Green and a Member of the firm’s Health Care and Life Sciences practice, delivered the attached keynote presentation, "Outlook for 2017 and Beyond - Five Exposures to Watch," at the Healthcare Financial Forum on March 15, 2017.
The Trump Administration’s policies, and decisions made by Congress, will transform how providers deliver care and receive payment for healthcare services. While President Trump’s February 28 speech to Congress offered few details of a White House vision on health care reform, clues as to a potential future are offered in bills under consideration in the House. In this interactive presentation, we will help finance executives predict the top exposures for their organizations in 2017 by reviewing elements of the shift in the payment paradigm, the Washington policy context and its impact on the threats and opportunities facing their organizations, and the outlook for further legislative and regulatory change.
Key exposures that will be covered include:
Executives Orders & Scrutiny of Regulation
Tax Reform Impacting Commercial Health Care Coverage
Medicare Trends
Exchange Population Coverage Changes
Medicaid Expansion Population Financing Changes
http://www.ebglaw.com/events/healthcare-financial-forum-outlook-for-2017-and-beyond-five-exposures-to-watch/
These materials have been provided for informational purposes only and are not intended and should not be construed to constitute legal advice. The content of these materials is copyrighted to Epstein Becker & Green, P.C. ATTORNEY ADVERTISING.
The federal government subsidizes health insurance for most Americans through a variety of programs and tax provisions. In 2017, net subsidies for people under age 65 will total $705 billion, CBO and the staff of the Joint Committee on Taxation (JCT) estimate.
This presentation provides an overview of CBO and JCT’s current projections of health insurance coverage and how those projections have changed since March 2016, highlighting changes in Medicaid and CHIP enrollment and nongroup coverage.
Jessica Banthin, Deputy Assistant Director in CBO’s Health, Retirement, and Long-Term Analysis Division, will deliver this presentation on December 7, 2017, at the Inforum Outlook Conference at the University of Maryland.
ForwardThinking is a look ahead at the latest knowledge and insights available from Grant Thornton LLP. It includes a collection of our research, thought leadership and a schedule of upcoming webcasts and events.
The Vicissitudes of Valuing Value--Legal and Valuation Issues Associated with...PYA, P.C.
PYA Principal Carol Carden co-presented “The Vicissitudes of Valuing Value--Legal and Valuation Issues Associated with Value-Based Payment Models” at the 2017 American Health Lawyers Association Physician and Hospitals Law Institute, February 1-3, 2017, in Orlando, Florida.
The presentation addressed:
Emerging alternative payment models (APMs)
The application of fraud and abuse laws and IRS rules to provider network payments
Existing market data and regulatory guidance
Considerations in determining fair market value and commercial reasonableness
The federal government subsidizes health insurance for most Americans through a variety of programs and tax provisions. In 2017, net subsidies for people under age 65 will total $705 billion, CBO and the staff of the Joint Committee on Taxation (JCT) estimate.
This presentation provides and overview of CBO and JCT’s current projections of health insurance coverage and how those projections have changed since March 2016, highlighting changes in Medicaid and CHIP enrollment and nongroup coverage.
Presentation by Jessica Banthin, Deputy Assistant Director in CBO’s Health, Retirement, and Long-Term Analysis Division, at a meeting of CBO’s Panel of Health Advisers.
Tax Cuts and Jobs Act: Latest employer developments as of 3-21-2018Debera Salam, CPP
Following are the slides from the CIC Plus and Ernst & Young LLP webcast that aired on March 21, 2018 where we focused on the latest developments of employer interest in connection with the Tax Cuts and Jobs Act of 2017.
BoyarMiller Breakfast Forum: How will Changing Healthcare Policy Affect your ...BoyarMiller
"Repeal, Replace, Reevaluate. How will Changing Healthcare Policy Affect your Business?"
With so much anticipated change forthcoming in healthcare policy, this outlook can help inform your business priorities for the coming year.
View the full event video and more at: http://www.boyarmiller.com/news-and-publications/events/breakfast-forum-repeal-replace-reevaluate-how-will-changing-healthcare-policy-affect-your-business/
With so much anticipated change forthcoming in healthcare policy, this outloo...Lawrence Wilson
BoyarMiller hosted three industry experts for a moderated discussion to explore the impact of a new administration on the Affordable Care Act (ACA) and how this may affect your business. Speakers included:
•Don Gilbert, Healthcare Consultant & Lobbyist – What are the potential changes and impacts on governmental programs?
•Jim Springfield, Optum – An insurer’s perspective and other challenges around insurance coverage and premiums.
•Kelly Larkin, MD, FACAP, The Larkin Group – A provider’s perspective and challenges around primary care
The federal government subsidizes health insurance for most Americans through a variety of programs and tax provisions. In 2017, net subsidies for people under age 65 will total $705 billion, CBO and the staff of the Joint Committee on Taxation (JCT) estimate.
This presentation provides an overview of CBO and JCT’s current baseline projections of health insurance coverage and how those projections have changed since March 2016, highlighting changes in Medicaid and CHIP enrollment and nongroup coverage.
Presentation by Jessica Banthin, Deputy Assistant Director in CBO’s Health, Retirement, and Long-Term Analysis Division, at a Congressional Research Service seminar on CBO’s methods for developing cost estimates.
Presentation by Chapin White, CBO's Deputy Director of Health Analysis, to the Leadership Fellowship Program at the National Hispanic Medical Association.
Here you will find the slides from the Ernst & Young LLP webcast that aired on October 19, 2017. In this webcast we explained the new Hurricane Disaster Zone (HDZ) Employee Retention Credit. This is a federal tax credit that businesses can take on their corporate income tax return for wages they paid employees who were paid during periods that their employees worked in locations that were inoperable subsequent to Hurricanes Harvey, Irma and Maria. This slide deck also includes information about other disaster relief available to employers and the workforce when there is a presidentially declared disaster.
ForwardThinking is a look ahead at the latest knowledge and insights available from Grant Thornton LLP. It includes a collection of our research, thought leadership and a schedule of upcoming webcasts and events.
Presentation at the Fifth Biennial Conference of the American Society of Health Economists, by Allison Percy, Health, Retirement, and Long-Term Analysis Division
Modeling State-based Reinsurance: One Option for Stabilization of the Individ...soder145
Presentation by SHADAC Director Lynn Blewett at the 2018 Association for Public Policy Analysis and Management (APPAM) Fall Research Conference in Washington, DC.
On November 30, 2016, Alan Ellenby and Ron Krupa of Ernst & Young LLP's Workforce Advisory Services provided tips and insights on reporting and compliance under the Affordable Care Act for year-end 2016. This topic was one of many covered in in Ernst & Young LLP's Employment Tax Year in Review webcast.
Here we share with you the slides from their presentation.
Vol.24. 001 State income tax withholding rates and tables for 2023 prelimin...Debera Salam, CPP
Our preliminary report of the 2023 supplemental, flat tax and highest income tax withholding rates is now available. The chart includes links to the latest withholding formulas/employer withholding guides
View the slides from EY's December 5, 2019 webcast, Preparing for payroll year-end and 2020. This deck includes expanded resources to assist businesses with their year-end and new year employment tax activities.
Note that the moving expense exception applies only to 2018 (that is, if an expense was incurred in 2017, but paid in 2018, the rules prior to the Tax Cuts and Jobs Act continue to apply.)
Global payroll challenges for us employers (6 25-2019) Debera Salam, CPP
On June 25, 2019, Ernst & Young LLP and Bloomberg Tax presented a webcast exploring the global payroll challenges facing US employers. Panelists offered a broad perspective including US and global payroll trends, US tax technical challenges and governmental audit concerns. Watch the replay on YouTube here: https://youtu.be/11eiwa8U_HU
Here you will find the slides from the August 28, 2018 Ernst &Young LLP webcast where we reviewed the evolving nature of state information reporting and withholding requirements (e.g., Forms 1099).
Disaster relief puerto rico employee retention credit final 6-21-2018Debera Salam, CPP
View here the slides from the Ernst & Young LLP webcast on June 21, 2018 where details were provided concerning the new disaster relief employee retention tax credit available to Puerto Rico businesses for the 2017 hurriances.
Employment tax compliance across the states in 2018Debera Salam, CPP
Ernst & Young LLP aired a webcast on June 5, 2018 that explored state and local trends in payroll tax. Here you can download the slides from that webcast and view and webcast polling results.
State innovation and medicare expansion waivers employer considerationsDebera Salam, CPP
How will the state response to the Affordable Care Act affect employers? In this special report, we explain how state innovation and Medicare expansion waivers will impact businesses now and in the future.
Unclaimed property historic litigation and legislation May 8, 2017Debera Salam, CPP
Here's the presentation handout and replay link to the Ernst & Young LLP webcast on May 8 about the current legislative and litigation environment affecting unclaimed property.
‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
An astonishing, first-of-its-kind, report by the NYT assessing damage in Ukraine. Even if the war ends tomorrow, in many places there will be nothing to go back to.
03062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
01062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
Here is Gabe Whitley's response to my defamation lawsuit for him calling me a rapist and perjurer in court documents.
You have to read it to believe it, but after you read it, you won't believe it. And I included eight examples of defamatory statements/
04062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
#First_India_NewsPaper
El Puerto de Algeciras continúa un año más como el más eficiente del continente europeo y vuelve a situarse en el “top ten” mundial, según el informe The Container Port Performance Index 2023 (CPPI), elaborado por el Banco Mundial y la consultora S&P Global.
El informe CPPI utiliza dos enfoques metodológicos diferentes para calcular la clasificación del índice: uno administrativo o técnico y otro estadístico, basado en análisis factorial (FA). Según los autores, esta dualidad pretende asegurar una clasificación que refleje con precisión el rendimiento real del puerto, a la vez que sea estadísticamente sólida. En esta edición del informe CPPI 2023, se han empleado los mismos enfoques metodológicos y se ha aplicado un método de agregación de clasificaciones para combinar los resultados de ambos enfoques y obtener una clasificación agregada.
3. Page 3 The Affordable Care Act (ACA) – employer update during 2017 season of change
Today’s moderator
Leigh Messina
Partner
National Director
ACA Compliance & Reporting
Client Services Leader
Ernst & Young LLP
Dallas, TX
4. Page 4 The Affordable Care Act (ACA) – employer update during 2017 season of change
How to get RCH credits
For those with CPP or FPC designations
► RCH credit certificates will be emailed to qualified
participants within two weeks of this event
► Be sure you provided the correct email address when you
registered for this event
► You must respond “yes” to the RCH polling question that
will appear toward the end of this presentation
► You must also respond to all other polling questions during
this webcast
5. Page 5 The Affordable Care Act (ACA) – employer update during 2017 season of change
Today’s presenters
Alan Ellenby
Executive Director
ACA Technical
Advisory Leader
Ernst & Young LLP
Chicago, IL
Heather Meade
Principal
Washington Council
Ernst & Young
Ernst & Young LLP
Washington, D.C.
Juliette Meunier
Partner
People Advisory
Services – ACA
Ernst & Young LLP
Los Angeles, CA
Helen Morrison
Principal
National Tax
Compensation
and Benefits
Ernst & Young LLP
Washington, D.C.
6. Page 6 The Affordable Care Act (ACA) – employer update during 2017 season of change
► American Health Care Act – what happened?
► What’s next?
► Will states take action?
► What are the implications for employers?
► How are employers approaching the current
environment?
► What are some of the key observations as
tax year 2016 reporting deadlines draw to
a close?
Today’s agenda
7. Page 7 The Affordable Care Act (ACA) – employer update during 2017 season of change
Will significant changes be made?
Polling results from March 7, 2017 webcast, The Affordable Care
Act: employer update and key considerations during 2017
In your view, how likely is it that significant changes will be made to the
employer mandate requirements of the ACA in 2017?
Very likely
34%
Somewhat
likely
51%
Not likely
12%
No chance
3%
8. Page 8 The Affordable Care Act (ACA) – employer update during 2017 season of change
Polling question
In your view, how likely is it that significant changes
will be made to the employer mandate requirements
of the ACA in 2017?
A. Very likely
B. Somewhat likely
C. Not likely
D. No chance
9. Page 9 The Affordable Care Act (ACA) – employer update during 2017 season of change
American Health Care Act (AHCA) –
what happened?
10. Page 10 The Affordable Care Act (ACA) – employer update during 2017 season of change
AHCA: timeline
► March 6: House Ways & Means (W&M) and Energy &
Commerce (E&C) Committees introduce the AHCA
► March 8 to 9: W&M and E&C mark-up the legislation
► March 16: House Budget Committee reports blended
reconciliation legislation
► March 24: House Rules Committee reports out the
legislation
► March 24: Manager’s Amendment to the legislation
► March 24: House leadership concludes there is
insufficient support and cancels the vote on the legislation
11. Page 11 The Affordable Care Act (ACA) – employer update during 2017 season of change
AHCA: summary of key provisions
► Eliminates individual and employer mandate
penalties retroactively to 2016
► Repeals ACA taxes and fees
► “Cadillac Tax” on higher cost plans delayed to
2026
► Restructures and limits ACA tax credits beginning
in 2020
► Maintains ACA tax credits through 2019
► Converts Medicaid to a per-capita and optional
block grant funding beginning in 2020
► Eliminates Medicaid expansion effective 2020
► Expands health savings accounts (HSAs) and
flexible spending arrangements (FSAs)
► Does not eliminate employer reporting
► Modified reporting may be developed
12. Page 12 The Affordable Care Act (ACA) – employer update during 2017 season of change
AHCA: Congressional Budget Office (CBO)
estimate
► CBO cost and coverage estimate
► Uninsured individuals increase by 24m by 2026
► Budget reduced by $337b over 2017 to 2026 budget window
(Manager’s Amendment reduced budget by $150b, but no
increase in coverage)
► Approximately $883b in tax cuts and lost revenue
13. Page 13 The Affordable Care Act (ACA) – employer update during 2017 season of change
What’s next?
14. Page 14 The Affordable Care Act (ACA) – employer update during 2017 season of change
Public opinion
19%
6%
75%
Do what they can to make law
fail in order to replace later
Don't know or chose not to
answer
Do what they can to make the
law work
Moving forward, what should President Trump and his administration
do with the current health care law?
Source: Kaiser Family Foundation Health Tracking Poll (conducted March 28-April 3, 2017)
15. Page 15 The Affordable Care Act (ACA) – employer update during 2017 season of change
Legislative and administrative options
► Repeal and replace reconciliation options
► Regular order smaller health care legislation
► Association health plans; stop loss coverage; wellness plans
► Administrative action only
► Executive orders
► Notice and comment rulemaking; other published guidance
► Enforcement delays
16. Page 16 The Affordable Care Act (ACA) – employer update during 2017 season of change
ACA
repeal
and
replace
Senate politics
and procedure
Effect on state
budgets
Coverage numbers Market
stability
Reconciliation
rules
Satisfy
Republican
Freedom
Caucus and
moderate
Republicans
Many pieces must come together
17. Page 17 The Affordable Care Act (ACA) – employer update during 2017 season of change
Where are we now?
► Enforcement of the individual mandate
► Coverage availability
Individual concerns
► Availability of cost-sharing subsidies
► Health and Human Services (HHS) market stabilization regulations
Insurer market stabilization
► Enforcement of the employer mandate
► Continuation of reporting obligations
Employer uncertainty
18. Page 18 The Affordable Care Act (ACA) – employer update during 2017 season of change
Polling question
What changes would you most like to see relative to the
current requirements for employer-provided health coverage
or the related information reporting?
A. Eliminate requirements associated with minimum essential coverage
B. Remove the Cadillac Tax without taxing employees on employer
provided coverage
C. Eliminate the 95% coverage requirement of the employer mandate
D. Simplify reporting, but leverage the data and reporting systems we
have already created to comply with current law
E. Don’t know, does not apply
19. Page 19 The Affordable Care Act (ACA) – employer update during 2017 season of change
Will states take action?
20. Page 20 The Affordable Care Act (ACA) – employer update during 2017 season of change
Will states take action?
► ACA Section 1332 waivers
► State premium stabilization funds
► Medicaid expansion
► Emerging trends
21. Page 21 The Affordable Care Act (ACA) – employer update during 2017 season of change
What are the implications for employers?
22. Page 22 The Affordable Care Act (ACA) – employer update during 2017 season of change
Status of employer shared responsibility
► Looking forward
► Will HHS or IRS take administrative
action not to enforce based upon
previously issued Executive Order?
► Looking back – IRS activity
► Action on employer shared
responsibility to date
► Updates to frequently asked
questions
► Good-faith provisions
23. Page 23 The Affordable Care Act (ACA) – employer update during 2017 season of change
► The FFM has generated the most activity to date – issuing 470,000
notices in June 2016
► No published guidance indicates specifically what documentation the
FFM Appeal Center requires for appeals
Update on the marketplaces
First year, only four
states provided
notices.
Federally facilitated
marketplace (FFM)
began providing
notices.
Only three states
have provided notices
to date.
None yet from FFM.
2015 2016 2017
24. Page 24 The Affordable Care Act (ACA) – employer update during 2017 season of change
How are employers approaching current
environment?
25. Page 25 The Affordable Care Act (ACA) – employer update during 2017 season of change
Employers’ responses to ambiguity
If no immediate changes to the law
► Managing costs within health plans
► Reviewing for Government Sponsored Coverage
► Use of data/analytics for more informed decisions
Assessing level of risk of audit
and penalty assessment
Filing IRS forms, but not
focusing on details such as
breaks in service, leaves of
absence, scheduled vs. actual
hours
Understanding and accepting
certain risks with misclassified
contingent workforce
Continuing to strengthen
contingent workforce
controls
Documenting controls for
ASC 450 audit preparation
Focusing on accuracy of
data being gathered and
reported on IRS forms
Highrisktolerance
Lowrisktolerance
26. Page 26 The Affordable Care Act (ACA) – employer update during 2017 season of change
Employers’ responses to ambiguity
Planning for potential scenarios – significant provisions
► Contingent worker considerations
► Plan design changes around full-time employees
► Full-time employee tracking administration
Employer
mandate penalties
at $0
► Employee education as employee enrollment increases or employees
become uninsured
► Potential plan design considerations for affordable coverage
Cutback in Medicaid
eligibility
► Employee education for loss of benefits or increased taxes
► Potential gross-ups or other compensation
► Valuation of employer-provided benefits
Cadillac Tax or cap
on health care
exclusion
► Continue to ensure eligible population is offered coverage in a timely
manner
► Document processes to support future employer reporting
responsibilities
Age-based tax
credits
► Employee education to ensure they are aware of new penalties for
enrolling after a lapse in coverage
Premium charged if
no prior coverage
27. Page 27 The Affordable Care Act (ACA) – employer update during 2017 season of change
Polling results from previous webcast
In light of potential changes to ACA and the timeframe for your
company’s 2018 health care benefit program design process, which
statement most accurately describes your current process?
We are attempting to evaluate
the implications of “repeal and
replace” but there are too many
variables, so 2018 health benefit
planning will likely ignore
possibilities
15%
We are attempting to evaluate
implications of “repeal and
replace” and expect that we will
alter our 2018 health benefit
plan design as a result
15%
We are waiting to evaluate the
implications until there is more
clarity around “repeal and replace”
70%
28. Page 28 The Affordable Care Act (ACA) – employer update during 2017 season of change
What plan design alternatives are employers
considering?
Excluding certain
groups – seasonal, per
diems, scheduled
part-time, interns
Exploring options to
add or replace current
plans with
high-deductible plans
and HSAs
Most large employers
are not considering
dropping healthcare
and offering cash
benefits
A few employers
considering changing
benefit levels to
minimize Cadillac Tax
Removing lookback
measurements from
plans and
administration
Some considering
removing those on
leave of absence as
eligible
Assessing alternative
payment models with
health care providers
Managing the costs of
specialty drugs through
PBM (Pharmacy
Benefits Manager)
Considering private
exchanges, especially
for Medicare-eligible
retirees
29. Page 29 The Affordable Care Act (ACA) – employer update during 2017 season of change
Polling question
In light of potential changes to ACA, which plan
design alternative would be most feasible or
beneficial for your company?
A. Excluding certain groups (i.e., seasonal, per diems, scheduled
part-time)
B. Assessing alternative payment models with health care providers
C. Considering private exchanges, especially for Medicare-eligible
retirees
D. Removing lookback measurements from plans and administration
E. Don’t know, does not apply
30. Page 30 The Affordable Care Act (ACA) – employer update during 2017 season of change
Key observations as tax year 2016 reporting
deadlines draw to a close
31. Page 31 The Affordable Care Act (ACA) – employer update during 2017 season of change
Error correction
► IRS provides process instructions
► Limited information on what must
be corrected
► What needs to be corrected
under good faith?
► Which errors are
inconsequential?
► Limited guidance available
Taxpayer Identification Number
(TIN) solicitation
► ACA-specific TIN solicitation rules
proposed July 2016
► Rules for reasonable cause
defense to accuracy penalties
► TIN mismatch error vs. Notice
972CG
Considerations following 2016 reporting
season
32. Page 32 The Affordable Care Act (ACA) – employer update during 2017 season of change
Current 2017 experiences
IRS transmission
Affordable Care Act
Information Returns
(AIR) system
observations
► Process has been smoother;
issues on the IRS side have
been minimal
► AIR system enforcing business
rules more aggressively,
consistently
► As expected, TIN and name
matching error is again most
common
33. Page 33 The Affordable Care Act (ACA) – employer update during 2017 season of change
Polling question
Will you require an RCH certificate for today’s webcast?
Those with CPP or FPC professional designations
check “yes” to this question. All others check “no.”
A. Yes
B. No
34. Page 34 The Affordable Care Act (ACA) – employer update during 2017 season of change
One-minute recap
35. Page 35 The Affordable Care Act (ACA) – employer update during 2017 season of change
Affordable Care Act
See more of our thought leadership
Insights for companies on their ACA journey
Affordable Care Act: IRS compliance and reporting
36. Page 36 The Affordable Care Act (ACA) – employer update during 2017 season of change
Learn more about US tax reform
► Visit us at ey.com/taxreform to get up-to-date insights on US tax reform proposals and
how they impact your business
► Replay information for today’s webcast will be available at the link below:
The Affordable Care Act (ACA) – employer update during 2017 season of change
► Replay information for previous tax reform webcasts is available at the links below:
The Affordable Care Act: employer update and key considerations during 2017
An update following the March 6, 2017 introduction of the American Healthcare Act
US tax reform and ACA: what happens next?
Exploring the reconciliation and legislative process
US tax reform: what does it mean for me?
Understanding the impact of tax reform on individuals
US tax reform: a border adjusted cash flow tax?
Exploring and understanding the proposed shift to a consumption-based tax
US tax reform: impact on state and local taxes and other indirect tax considerations
Understanding the effects of the House Blueprint through modeling and scenario planning
Additional webcasts on 2017 US tax reform and healthcare reform measures will be scheduled as
the situation warrants
► Follow us on twitter at @EY_Tax, @EY_USTaxPolicy and #taxreform