Final regulations recently announced by the Obama Administration give two levels of delay to employers who had previously been required to offer insurance coverage to their employees next year. With this second round of delays, come a second wave of questions from employers.
This week, Attorney Michael James and Rehmann Group’s Don McAnelly addressed key Affordable Care Act regulations and deadlines in a webinar.
The Affordable Care Act (“ACA”) is currently effective for employers who had 100 or more full time equivalent employees (FTEs) in 2014. Employers who have 50 or more FTEs in 2015 will be subject to the ACA on January 1, 2016
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
Temporary Employees and the Employer Mandatebenefitexpress
This presentation reviews - when temporary employees become your employees, the factors the government uses to determine employment status, the steps you can take to avoid these employees becoming your employees, and consequences under Health Care Reform if it is determined that they are your employees.
The Affordable Care Act (“ACA”) is currently effective for employers who had 100 or more full time equivalent employees (FTEs) in 2014. Employers who have 50 or more FTEs in 2015 will be subject to the ACA on January 1, 2016
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
Temporary Employees and the Employer Mandatebenefitexpress
This presentation reviews - when temporary employees become your employees, the factors the government uses to determine employment status, the steps you can take to avoid these employees becoming your employees, and consequences under Health Care Reform if it is determined that they are your employees.
How can you smooth the healthcare reform transition? Learn about the mandates currently in place, the mandates that are coming in the near future, what employers need to do, and what employees need to do. Participants can also ask specific questions about how healthcare reform may impact their organization.
The Marketplace: What Every Employer Should Knowbenefitexpress
This presentation helps assist employers in talking to their employees about the Marketplace. It will cover all you need to know about the Marketplace.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
This presentation covers how Medicare affects employer health coverage in: Providing opt out amounts | Paying for Medicare for active employees | Electing COBRA
Independent Contractor or Employee: Avoiding the Game of Guess Whobenefitexpress
Uber is in the news for a multimillion dollar settlement following a dispute over whether their drivers are employees or independent contractors, and they aren’t the only ones. Misclassifying an employee as an independent contractor is one of the costliest mistakes an employer can make.
Sort out which your employees are and learn your options for reclassifying workers in the webinar you literally can’t afford to miss.
This webinar covers a basic review of the requirements under ERISA, including: what is an ERISA benefit, what documentation requirements have to be met, what disclosure requirements have to be met, what reporting requirements need to be met, what is a fiduciary, and what are other requirements.
The Payroll and HR Technology Toolkit for Managing the ACAAPS
Since the signing of the Affordable Care Act (ACA) in 2010, employers have seen many changes occur. The most significant mandates will be rolling out in 2015 and will affect all employers one way or another. While many employers may know what steps need to be taken to prepare, they may not understand how these mandates will change their business policies on a granular level.
How Medicare Affects Employer Health Coveragebenefitexpress
This presentation reviews the topic of Medicare and how it can affect Employers Health Coverage offerings, including: employer secondary rules, COBRA, notice requirements, and reporting requirements.
May recap of the major benefits changes and Coronavirus (COVID-19)Policy in Practice
As new measures to control Coronavirus (COVID-19) are introduced Policy in Practice's Head of Policy, Zoe Charlesworth, summarises the major changes to the welfare system.
As part of the support we've been providing we’ve answered hundreds of questions from people worried about the impact of Coronavirus on their income.
In addition, Megan Mclean shares some of the common questions we’ve received on our Coronavirus support page from people who are worried about their income.
Special guest Victoria Todd, Low Incomes Tax Reform Group, updates us on tax credits.
Finally, Peter Carter briefly walks through software tools that help our clients to give the best advice possible to their customers.
Review the slides to learn:
- What policy measures are in place to protect people
- The impact of COVID-19 welfare measures
- What the main concerns of people are
- How organisations are responding
Register now for our next webinar 'Coronavirus: Stories from the frontline' taking place on May 20 at 10:30 here: https://register.gotowebinar.com/register/7790971575243794701
If the date of this webinar has passed you can view our webinars on demand here http://policyinpractice.co.uk/events/
Budget 2018 impact on your taxes: Who saves and who pays more :-
No change in income tax slab for individuals
Cess on income tax hiked to 4%
EPF contribution of new women workers capped at 8%
Exemption of interest income on deposits to be hiked for senior citizens
Budget proposes to hike PMVVY limit to rs 15 lakh
FM proposes DDT on equity MF, dividend seekers to be hit .
Healthcare check in the latest developments in health and welfare plansbenefitexpress
We work in an exciting industry—which means quick changes are the norm, and adaptability is a necessity.
Keep your compliance plan up-to-date with a download of recent legislative changes.
We'll cover legislation that's passed, what's on the way, and what it means for your organization.
Topics Covered Include:
• IRS Information Letters
• Tax Reform Legislation
• Wellness Regulations - EEOC, AARP
• Comprehensive Guidance on QSEHRAs
• ACA: Elimination of Individual Mandate Penalty
• Employer Tax Credit for Paid Family and Medical Leave
• DOL Annual Adjustments to Employee Benefit Plan Penalties
• “Good Faith” Penalty Relief
• Final Disability Claim Regulations
• Cadillac Tax Updates
• And More!
Presented by Larry Grudzien, Attorney at Law
These slides were from a recent SBA webinar presented by Small Business Majority. It focused on both federal and state provisions to help local small business owners understand how the law will affect them. Topics being discussed included:
Small business tax credits (available to businesses and tax-exempt non-profits)— who’s eligible for them and how to claim them, Marketplace updates, Shared responsibility,Cost containment, Tools and resources available for small businesses interested in learning more about the law.
About Small Business Majority
Small Business Majority is a national nonprofit advocacy organization focused on solving the biggest problems facing America's 28 million small businesses. We conduct extensive opinion and economic research and work with small business owners, policy experts, and elected officials nationwide to bring nonpartisan small business voices to the public policy table.
Affordable Care Act 101: What the New Healthcare Law Means for Your Small Bus...Small Business Majority
August 15, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Affordable Care Act 101: What the Healthcare Law Means for Small BusinessSmall Business Majority
August 8, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Take a look at common mistakes made with day to day payroll processing. Learn how to avoid these errors, which may prove costly to your business or result in non-compliance.
At the State Bar of Michigan's Upper Michigan Legal Institute 2014, attorney Marlaine Teahan spoke on various Probate and Estate Planning updates, including durable powers of attorney and the importance of including digital assets in estate planning.
Retirement plans are subject to a very complex web of regulations governing their administration, and mistakes inevitably happen, even in the best-run plans. Recently, Brian Gallagher presented to Plante Moran on the various programs available for correcting such errors. If your organization would be interested in a similar presentation, or if you have questions about correcting errors involving your own retirement plan, please contact Fraser Trebilcock Employee Benefits attorney, Brian Gallagher at 517.377.0886 or bgallagher@fraserlawfirm.com.
How can you smooth the healthcare reform transition? Learn about the mandates currently in place, the mandates that are coming in the near future, what employers need to do, and what employees need to do. Participants can also ask specific questions about how healthcare reform may impact their organization.
The Marketplace: What Every Employer Should Knowbenefitexpress
This presentation helps assist employers in talking to their employees about the Marketplace. It will cover all you need to know about the Marketplace.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
This presentation covers how Medicare affects employer health coverage in: Providing opt out amounts | Paying for Medicare for active employees | Electing COBRA
Independent Contractor or Employee: Avoiding the Game of Guess Whobenefitexpress
Uber is in the news for a multimillion dollar settlement following a dispute over whether their drivers are employees or independent contractors, and they aren’t the only ones. Misclassifying an employee as an independent contractor is one of the costliest mistakes an employer can make.
Sort out which your employees are and learn your options for reclassifying workers in the webinar you literally can’t afford to miss.
This webinar covers a basic review of the requirements under ERISA, including: what is an ERISA benefit, what documentation requirements have to be met, what disclosure requirements have to be met, what reporting requirements need to be met, what is a fiduciary, and what are other requirements.
The Payroll and HR Technology Toolkit for Managing the ACAAPS
Since the signing of the Affordable Care Act (ACA) in 2010, employers have seen many changes occur. The most significant mandates will be rolling out in 2015 and will affect all employers one way or another. While many employers may know what steps need to be taken to prepare, they may not understand how these mandates will change their business policies on a granular level.
How Medicare Affects Employer Health Coveragebenefitexpress
This presentation reviews the topic of Medicare and how it can affect Employers Health Coverage offerings, including: employer secondary rules, COBRA, notice requirements, and reporting requirements.
May recap of the major benefits changes and Coronavirus (COVID-19)Policy in Practice
As new measures to control Coronavirus (COVID-19) are introduced Policy in Practice's Head of Policy, Zoe Charlesworth, summarises the major changes to the welfare system.
As part of the support we've been providing we’ve answered hundreds of questions from people worried about the impact of Coronavirus on their income.
In addition, Megan Mclean shares some of the common questions we’ve received on our Coronavirus support page from people who are worried about their income.
Special guest Victoria Todd, Low Incomes Tax Reform Group, updates us on tax credits.
Finally, Peter Carter briefly walks through software tools that help our clients to give the best advice possible to their customers.
Review the slides to learn:
- What policy measures are in place to protect people
- The impact of COVID-19 welfare measures
- What the main concerns of people are
- How organisations are responding
Register now for our next webinar 'Coronavirus: Stories from the frontline' taking place on May 20 at 10:30 here: https://register.gotowebinar.com/register/7790971575243794701
If the date of this webinar has passed you can view our webinars on demand here http://policyinpractice.co.uk/events/
Budget 2018 impact on your taxes: Who saves and who pays more :-
No change in income tax slab for individuals
Cess on income tax hiked to 4%
EPF contribution of new women workers capped at 8%
Exemption of interest income on deposits to be hiked for senior citizens
Budget proposes to hike PMVVY limit to rs 15 lakh
FM proposes DDT on equity MF, dividend seekers to be hit .
Healthcare check in the latest developments in health and welfare plansbenefitexpress
We work in an exciting industry—which means quick changes are the norm, and adaptability is a necessity.
Keep your compliance plan up-to-date with a download of recent legislative changes.
We'll cover legislation that's passed, what's on the way, and what it means for your organization.
Topics Covered Include:
• IRS Information Letters
• Tax Reform Legislation
• Wellness Regulations - EEOC, AARP
• Comprehensive Guidance on QSEHRAs
• ACA: Elimination of Individual Mandate Penalty
• Employer Tax Credit for Paid Family and Medical Leave
• DOL Annual Adjustments to Employee Benefit Plan Penalties
• “Good Faith” Penalty Relief
• Final Disability Claim Regulations
• Cadillac Tax Updates
• And More!
Presented by Larry Grudzien, Attorney at Law
These slides were from a recent SBA webinar presented by Small Business Majority. It focused on both federal and state provisions to help local small business owners understand how the law will affect them. Topics being discussed included:
Small business tax credits (available to businesses and tax-exempt non-profits)— who’s eligible for them and how to claim them, Marketplace updates, Shared responsibility,Cost containment, Tools and resources available for small businesses interested in learning more about the law.
About Small Business Majority
Small Business Majority is a national nonprofit advocacy organization focused on solving the biggest problems facing America's 28 million small businesses. We conduct extensive opinion and economic research and work with small business owners, policy experts, and elected officials nationwide to bring nonpartisan small business voices to the public policy table.
Affordable Care Act 101: What the New Healthcare Law Means for Your Small Bus...Small Business Majority
August 15, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Affordable Care Act 101: What the Healthcare Law Means for Small BusinessSmall Business Majority
August 8, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Take a look at common mistakes made with day to day payroll processing. Learn how to avoid these errors, which may prove costly to your business or result in non-compliance.
At the State Bar of Michigan's Upper Michigan Legal Institute 2014, attorney Marlaine Teahan spoke on various Probate and Estate Planning updates, including durable powers of attorney and the importance of including digital assets in estate planning.
Retirement plans are subject to a very complex web of regulations governing their administration, and mistakes inevitably happen, even in the best-run plans. Recently, Brian Gallagher presented to Plante Moran on the various programs available for correcting such errors. If your organization would be interested in a similar presentation, or if you have questions about correcting errors involving your own retirement plan, please contact Fraser Trebilcock Employee Benefits attorney, Brian Gallagher at 517.377.0886 or bgallagher@fraserlawfirm.com.
Melisa Mysliwiec's presentation addresses social security benefits for children with disabilities for both themselves and their families and the proper steps to claim supplemental security income. Other insights from her talk included:
- Eligibility for Supplemental Security Income for Children with Disabilities
- Resources Included in Supplemental Security Income
- Proper Steps for Supplemental Security Income for Disabled Adult Children
- Correct Methods for Contacting the Social Security Administration
For more information on creating and revising plans for children with disabilities, contact attorney Melisa M.W. Mysliwiec at mmysliwiec@fraserlawfirm.com or 616-301-0800.
Summary of the Changes to the Michigan Nonprofit Corporations Act that Affect...Fraser Trebilcock Lawyers
Effective January 15, 2015, Governor Snyder signed into law Senate Bills 623, 624 and 929. These three Bills amend the Michigan Nonprofit Corporation Act (the "Act") which is the law under which most trade associations operate. Some of the amendments require action by management to amend bylaws or articles of incorporation, but most will not.
Fraser Trebilcock attorneys Beth Latchana and Mark Kellogg spoke this week at the Institute of Continuing Legal Education’s 27th Annual Tax Conference. In their overview of health care reform, they detailed most important aspects of the ACA, including: the health insurance marketplace, employer classification, the Pay or Play Mandate, reporting requirements, group health plan mandates, the individual insurance mandate, the Small Business Health Option Program, and the Small Business Health Care Affordability Tax Credits.
Attorney Edward J. Castellani recently spoke at the Michigan Association of Certified Public Accountants Nonprofit Conference on "Merger of Nonprofit Corporations – Legal and Accounting Issues". The presentation addressed how two nonprofits can legally merge into one nonprofit entity. He also addressed the appropriate steps that need to be taken by both directorship and membership corporations mergers to be approved by the Attorney General.
Attorney Michael James spoke to Michigan Association of CPAs yesterday on his presentation "Accountable Care Organizations 2.0". The presentation addressed the hundreds of pages of recently proposed regulations related to ACOs that represent the most dramatic overhaul of the Medicare Shared Savings Program since its inception. Other insights in the presentation:
- Current Regulatory Environment for Integrated Models
- How Environment Evolves Under Proposed Regulations
- Various Requirements Needed for ACOs
- Potential Risks Under Current ACO Models
To learn more, contact attorney Michael James at mjames@fraserlawfirm.com or 517-377-0823. Michael James is a senior attorney at Fraser Trebilcock, providing representation and counseling related to all facets of business enterprise and health care matters.
NOTE: Information contained in this presentation is only current as of the blog publish date. For updated information, refer to the Fraser Trebilcock Health Care Reform blog: fraserlawfirm.com
In a seminar titled, “Get Your Ducks In A Row,” Fraser Trebilcock attorney Marlaine C. Teahan shared her legal experience with families on topics that included: differences between wills and trusts and how to choose between them, the best planning ideas for minor and special needs children, and more.
Fraser Trebilcock teamed up with Lansing Regional Chamber of Commerce to present a free seminar to help employers keep up with changes related to Health Care Reform. This is the fourth presentation in the Business Education Series, titled "Navigating the ACA Marketplace: Guidance for Small Businesses and Individuals". Michael James, Senior Health Care and Business Attorney from Fraser Trebilcock, presented the keynote presentation.
Accountable Care Organizations (ACOs) are organizations of health care providers who provide care to a group of patients. Created in an attempt to decrease the cost of service delivery and increase efficiency, value and profit, these organizations are new territory for the CPA professional. This presentation was given to the Michigan Association of Certified Public Accountants at their Healthcare Conference on April 23, 2013.
In early July, the Department of Treasury announced it is delaying a key mandate of the Affordable Care Act: what's known as the 'Pay or Play' mandate. While pushing pause on this mandate gives large employers another year to prepare, we strongly advise businesses not to wait to start making strategic decisions. For more information, contact Fraser Trebilcock Senior Health Care and Business Attorney Mike James at mjames@fraserlawfirm.com or 517.377.0823. You can also find more information at www.milhealthlaws.com.
Health Care Reform Strategies for Small Employers:
• Health Care Tax Credits and Penalties
• The Recently Delayed Pay or Play Mandate
• Health Insurance Exchanges
• SHOPs
• Other Cost-Savings Opportunities
• Strategic Decision Making for Large and Small Employers
• And more!
Understanding reimbursement models for 2014, including Accountable Care Organizations (ACO's), Private Payer Models, and Health Care Reform Initiatives.
How to Successfully Navigate the Latest Changes to the Affordable Care ActNationalUnderwriter
From ALM's National Underwriter comes a timely and necessary ACA presentation covering:
Employer Mandate Penalties
• Reporting Requirements
• Small Business Health Options (SHOP) Changes
• Cadillac Tax Delay
• Delay of Menu Labeling Rule
• Other Affordable Care Act Changes
• Changes to IRS Forms
• Statistics
Affordable Care Act: Overview of New Requirements for 2015Sikich LLP
2015 is the first year employers can be fined for not complying with the reporting requirements set out by the Affordable Care Act (Obamacare). Get an overview of these new requirements in this eBook
Dane Rianhard from TriBridge Partners presented this slide via webinar on Affordable Care Act Compliance for 2014 and Beyond. The presentation includes information for small companies, companies with 50 - FTEs and companies with over 100 employees. The deck also includes information on private exchanges.
Ted Ginsburg, CPA, JD from Skoda Minotti's Employee Benefits group provides an update on the Affordable Care Act (ACA) for employers who were not subject to it in 2015, but are facing IRS filing requirements moving forward.
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
The affordable Care Act was signed into law on March 23, 2010 and upheld by the Supreme Court in June 2012. These reform measures will have wide-spread impacts to most businesses and individuals. In this presentation, we discuss the tax consequences, small business health care credits, fees, and provide a summary of the Affordable Care Act and the status of reform.
HEALTH CARE REFORM 2010: Top Ten Things Every Employer Should Know about the 2010 health care laws: The Patient Protection & Affordable Care Act and the Health Care
& Education Affordability Reconciliation Act of 2010
Health Care Reform and the Basics of BenefitsBeyondPay
This webinar will answer questions you have about the insurance you offer employees. It covers all things ACA and benefits administration, including COBRA, ERISSA, and HIPAA. Don't miss the latest ACA updates in 2016 to find out how they will affect you and your company.
What Does Health Care Reform Mean for You? G&A Partners
Damon Thompson of G& A Partners examines the Patient Protection and Affordable Care Act (PPACA) that was signed into law on March 23, 2010.
G&A Partners is a comprehensive human resource outsourcing provider.
For more great HR webinars and training visit www.gnapartners.com.
Affordable Care Act: Preparing for the 2015 Tax ProvisionsSkoda Minotti
This presentation discusses issues that employers who will be subject to the Affordable Care Act must prepare for, including:
1. Determining which employees must be offered coverage
2. Analyzing payroll to determine the amount that can be charged to employees
3. Creating a record to respond to potential IRS assessments of excise tax
Flu Vaccine Alert in Bangalore Karnatakaaddon Scans
As flu season approaches, health officials in Bangalore, Karnataka, are urging residents to get their flu vaccinations. The seasonal flu, while common, can lead to severe health complications, particularly for vulnerable populations such as young children, the elderly, and those with underlying health conditions.
Dr. Vidisha Kumari, a leading epidemiologist in Bangalore, emphasizes the importance of getting vaccinated. "The flu vaccine is our best defense against the influenza virus. It not only protects individuals but also helps prevent the spread of the virus in our communities," he says.
This year, the flu season is expected to coincide with a potential increase in other respiratory illnesses. The Karnataka Health Department has launched an awareness campaign highlighting the significance of flu vaccinations. They have set up multiple vaccination centers across Bangalore, making it convenient for residents to receive their shots.
To encourage widespread vaccination, the government is also collaborating with local schools, workplaces, and community centers to facilitate vaccination drives. Special attention is being given to ensuring that the vaccine is accessible to all, including marginalized communities who may have limited access to healthcare.
Residents are reminded that the flu vaccine is safe and effective. Common side effects are mild and may include soreness at the injection site, mild fever, or muscle aches. These side effects are generally short-lived and far less severe than the flu itself.
Healthcare providers are also stressing the importance of continuing COVID-19 precautions. Wearing masks, practicing good hand hygiene, and maintaining social distancing are still crucial, especially in crowded places.
Protect yourself and your loved ones by getting vaccinated. Together, we can help keep Bangalore healthy and safe this flu season. For more information on vaccination centers and schedules, residents can visit the Karnataka Health Department’s official website or follow their social media pages.
Stay informed, stay safe, and get your flu shot today!
ARTIFICIAL INTELLIGENCE IN HEALTHCARE.pdfAnujkumaranit
Artificial intelligence (AI) refers to the simulation of human intelligence processes by machines, especially computer systems. It encompasses tasks such as learning, reasoning, problem-solving, perception, and language understanding. AI technologies are revolutionizing various fields, from healthcare to finance, by enabling machines to perform tasks that typically require human intelligence.
Title: Sense of Taste
Presenter: Dr. Faiza, Assistant Professor of Physiology
Qualifications:
MBBS (Best Graduate, AIMC Lahore)
FCPS Physiology
ICMT, CHPE, DHPE (STMU)
MPH (GC University, Faisalabad)
MBA (Virtual University of Pakistan)
Learning Objectives:
Describe the structure and function of taste buds.
Describe the relationship between the taste threshold and taste index of common substances.
Explain the chemical basis and signal transduction of taste perception for each type of primary taste sensation.
Recognize different abnormalities of taste perception and their causes.
Key Topics:
Significance of Taste Sensation:
Differentiation between pleasant and harmful food
Influence on behavior
Selection of food based on metabolic needs
Receptors of Taste:
Taste buds on the tongue
Influence of sense of smell, texture of food, and pain stimulation (e.g., by pepper)
Primary and Secondary Taste Sensations:
Primary taste sensations: Sweet, Sour, Salty, Bitter, Umami
Chemical basis and signal transduction mechanisms for each taste
Taste Threshold and Index:
Taste threshold values for Sweet (sucrose), Salty (NaCl), Sour (HCl), and Bitter (Quinine)
Taste index relationship: Inversely proportional to taste threshold
Taste Blindness:
Inability to taste certain substances, particularly thiourea compounds
Example: Phenylthiocarbamide
Structure and Function of Taste Buds:
Composition: Epithelial cells, Sustentacular/Supporting cells, Taste cells, Basal cells
Features: Taste pores, Taste hairs/microvilli, and Taste nerve fibers
Location of Taste Buds:
Found in papillae of the tongue (Fungiform, Circumvallate, Foliate)
Also present on the palate, tonsillar pillars, epiglottis, and proximal esophagus
Mechanism of Taste Stimulation:
Interaction of taste substances with receptors on microvilli
Signal transduction pathways for Umami, Sweet, Bitter, Sour, and Salty tastes
Taste Sensitivity and Adaptation:
Decrease in sensitivity with age
Rapid adaptation of taste sensation
Role of Saliva in Taste:
Dissolution of tastants to reach receptors
Washing away the stimulus
Taste Preferences and Aversions:
Mechanisms behind taste preference and aversion
Influence of receptors and neural pathways
Impact of Sensory Nerve Damage:
Degeneration of taste buds if the sensory nerve fiber is cut
Abnormalities of Taste Detection:
Conditions: Ageusia, Hypogeusia, Dysgeusia (parageusia)
Causes: Nerve damage, neurological disorders, infections, poor oral hygiene, adverse drug effects, deficiencies, aging, tobacco use, altered neurotransmitter levels
Neurotransmitters and Taste Threshold:
Effects of serotonin (5-HT) and norepinephrine (NE) on taste sensitivity
Supertasters:
25% of the population with heightened sensitivity to taste, especially bitterness
Increased number of fungiform papillae
New Drug Discovery and Development .....NEHA GUPTA
The "New Drug Discovery and Development" process involves the identification, design, testing, and manufacturing of novel pharmaceutical compounds with the aim of introducing new and improved treatments for various medical conditions. This comprehensive endeavor encompasses various stages, including target identification, preclinical studies, clinical trials, regulatory approval, and post-market surveillance. It involves multidisciplinary collaboration among scientists, researchers, clinicians, regulatory experts, and pharmaceutical companies to bring innovative therapies to market and address unmet medical needs.
Pulmonary Thromboembolism - etilogy, types, medical- Surgical and nursing man...VarunMahajani
Disruption of blood supply to lung alveoli due to blockage of one or more pulmonary blood vessels is called as Pulmonary thromboembolism. In this presentation we will discuss its causes, types and its management in depth.
Prix Galien International 2024 Forum ProgramLevi Shapiro
June 20, 2024, Prix Galien International and Jerusalem Ethics Forum in ROME. Detailed agenda including panels:
- ADVANCES IN CARDIOLOGY: A NEW PARADIGM IS COMING
- WOMEN’S HEALTH: FERTILITY PRESERVATION
- WHAT’S NEW IN THE TREATMENT OF INFECTIOUS,
ONCOLOGICAL AND INFLAMMATORY SKIN DISEASES?
- ARTIFICIAL INTELLIGENCE AND ETHICS
- GENE THERAPY
- BEYOND BORDERS: GLOBAL INITIATIVES FOR DEMOCRATIZING LIFE SCIENCE TECHNOLOGIES AND PROMOTING ACCESS TO HEALTHCARE
- ETHICAL CHALLENGES IN LIFE SCIENCES
- Prix Galien International Awards Ceremony
Recomendações da OMS sobre cuidados maternos e neonatais para uma experiência pós-natal positiva.
Em consonância com os ODS – Objetivos do Desenvolvimento Sustentável e a Estratégia Global para a Saúde das Mulheres, Crianças e Adolescentes, e aplicando uma abordagem baseada nos direitos humanos, os esforços de cuidados pós-natais devem expandir-se para além da cobertura e da simples sobrevivência, de modo a incluir cuidados de qualidade.
Estas diretrizes visam melhorar a qualidade dos cuidados pós-natais essenciais e de rotina prestados às mulheres e aos recém-nascidos, com o objetivo final de melhorar a saúde e o bem-estar materno e neonatal.
Uma “experiência pós-natal positiva” é um resultado importante para todas as mulheres que dão à luz e para os seus recém-nascidos, estabelecendo as bases para a melhoria da saúde e do bem-estar a curto e longo prazo. Uma experiência pós-natal positiva é definida como aquela em que as mulheres, pessoas que gestam, os recém-nascidos, os casais, os pais, os cuidadores e as famílias recebem informação consistente, garantia e apoio de profissionais de saúde motivados; e onde um sistema de saúde flexível e com recursos reconheça as necessidades das mulheres e dos bebês e respeite o seu contexto cultural.
Estas diretrizes consolidadas apresentam algumas recomendações novas e já bem fundamentadas sobre cuidados pós-natais de rotina para mulheres e neonatos que recebem cuidados no pós-parto em unidades de saúde ou na comunidade, independentemente dos recursos disponíveis.
É fornecido um conjunto abrangente de recomendações para cuidados durante o período puerperal, com ênfase nos cuidados essenciais que todas as mulheres e recém-nascidos devem receber, e com a devida atenção à qualidade dos cuidados; isto é, a entrega e a experiência do cuidado recebido. Estas diretrizes atualizam e ampliam as recomendações da OMS de 2014 sobre cuidados pós-natais da mãe e do recém-nascido e complementam as atuais diretrizes da OMS sobre a gestão de complicações pós-natais.
O estabelecimento da amamentação e o manejo das principais intercorrências é contemplada.
Recomendamos muito.
Vamos discutir essas recomendações no nosso curso de pós-graduação em Aleitamento no Instituto Ciclos.
Esta publicação só está disponível em inglês até o momento.
Prof. Marcus Renato de Carvalho
www.agostodourado.com
How to Give Better Lectures: Some Tips for Doctors
Affordable Care Act: Recent Changes & Deadlines
1. More things Non-Profits and Governmental Units
Insert Presentation
need to know about The Affordable Care Act
Title Here
Presented by :
Don McAnelly, CPA, ABV, CGMA
Michael P. James, JD, MBA, CSSGB
2. Overview of Recent Changes
to the Requirements and
Deadlines under the
Affordable Care Act
3. Overview of Recent Changes
Employer Responsibility Requirements
Large Employer Mandate Delayed
•
•
•
Applies to large employers with 50-99 FTEs.
Will not be penalized for not providing insurance to full-time employees until 2016.
Previous requirement: Provide insurance to full-time employees in 2015 or face penalties.
Large Employer Mandate Modified
•
•
•
•
Applies to large employers with 100+ FTEs.
Only required to provide adequate and affordable coverage to 70% of full-time employees in
2015.
In 2016, these employers must provide appropriate coverage to 95% of full-time employees.
Previously requirement: Large employers were required to provide appropriate coverage to
95% of full-time employees starting in 2015.
4. Overview of Recent Changes
Employer Responsibility Requirements
“Pay or Play” Penalties Modified for 2015
• Applies to large employers with 100+ FTEs.
• If employer fails to provide health insurance coverage to full-time employees, a
100+ FTE Employer is subject to a penalty equal to:
– $2,000 x (# of full-time employees – 80)
• Previous requirement: The penalty was calculated as:
– $2,000 x (# of full-time employees – 30)
• 2015 modification applies to “Unaffordable / Minimum Value” Penalty as well
(discussed later).
• In 2016, the “no coverage” penalty for all large employers is equal to:
– $2,000 x (# of full-time employees – 30)
5. Overview of Recent Changes
Seasonal Employees Redinfied
•
•
A “Seasonal Employee” is an employee in a position for which the customary
annual employment is 6 months or less. The seasonal period should begin around
the same part of the year each year.
Seasonal employment may be extended under certain circumstances.
Members of Religious Orders
•
In determining whether its members are full-time employees, a religious order is
permitted to not count the hours of service related to any work performed by an
individual who is subject to a vow of poverty as a member of that order when the
work is in the performance of tasks usually required for active members of the
order.
6. Overview of Recent Changes
Bona Fide Volunteers
•
Government entities and 501(c) organizations with tax-exempt volunteers do not
need to count the hours of service provided by bona fide volunteers when
determining their status as a large or small employer under the ACA.
Work Study Program Student Employees
•
•
Educational institutions do not need to count the hours worked by students that are
employed in positions subsidized through the federal work study program or a
substantially similar program at the State or local level in determining whether they
are a large or small employer under the ACA.
However, the hours worked by students employed outside of these programs must
be counted by the educational institution to determine whether it is subject to the
shared responsibility requirements of the ACA.
7. Overview of Recent Changes
Approved Methodology for Determining Adjunct Faculty Hours
•
•
Institutions that employ adjunct faculty are required to use a reasonable method to
identify and track the hours of service for adjunct faculty.
The IRS has identified one method that it deems reasonable:
– The institution must credit the adjunct faculty member with:
• (a) 2 ¼ hours of services per week for each hour of teaching or classroom
time (this would add an addition 1 ¼ hours for activities such as class
preparation and grading); and, separately
• (b) 1 hour of service per week for each additional hour outside of the
classroom that the faculty member spends performing duties required to
perform (office hours and faculty meetings).
8. Overview of Recent Changes
HealthCare.gov
•
•
•
Open enrollment:
October 2013 ???
Plans go into effect: January 1, 2014
Enrollment ends:
March 31, 2014
•
Glitches, delays and functionality problems:
– Slow start to enrollment through HealthCare.gov.
– 22,000 appeals need to be resolved.
– State Medicaid programs not finalized.
9. Overview of Recent Changes
Individual Mandate Delayed
•
•
Deadline for individuals to sign up for health insurance before facing tax penalties
extended to March 31, 2014.
“Short Coverage Gaps” protect individual for not having coverage for up to 3
months.
– Would have protected uninsured individuals from penalties until March 31, 2014.
•
•
In practice, an individual must sign up by the 15th of a given month in order for
health insurance to start the first day of the next month.
Would have required insurance application by February 15, 2014 to qualify for
Short Coverage Gap protection.
10. Overview of Recent Changes
Cancelled Health Plans
•
•
“If you like your health insurance plan, you can keep it.”
Plans cancelled because plan was not compliant with ACA requirements.
– Individuals impacted in 2013 for 2014 coverage.
– Some small businesses impacted in 2013 for 2014 coverage, but many will see affects in
2014 for 2015 coverage.
•
•
4% of U.S. population affected, 11 Million consumers.
Michigan Department of Insurance and Financial Services:
– Insurers allowed to reinstate cancelled policies.
•
•
Some Michigan insurance carriers elect not to reinstate policies.
Job Killer – The CBO indicates ACA will kill 2.3M jobs by 2021.
11. Overview of Recent Changes
Small Business Health Option Programs (SHOP)
•
•
•
SHOP enrollment: October 1, 2013 November 1, 2013 November 30, 2013…
SHOP system down. Can still enroll in SHOP insurance products through
authorized agents.
Must enroll in a SHOP insurance product to be eligible for Small Business Health
Care Tax Credits.
– 2010 - 2013:
• Non-profit employer may receive tax credit of up to 25% of employer’s contribution to
employees’ health insurance premiums.
– 2014 - 2016:
• Non-profit employer may receive tax credit of up to 35% of employer’s contribution to
employees’ health insurance premiums.
12. Timeline of Key Effective Dates
Provisions not effective until
regulations issued
•
Employer coverage notices under Fair Labor
Standards Act
Non-discrimination rules
Automatic enrollment of employees
2013
•
•
Open enrollment in
the Individual
Exchange begins
(10/1/2013) (SHOP
Exchange moved to
11/15/14)
Increase Medicare
payroll tax by 0.9%
on earned income
•
Impose 3.8% tax on
unearned income
•
2014
•
•
PCORI fee
Employers generally
must be in compliance
with coverage
requirements
(1/1/2014) * Delayed
to 1/1/15 and 1/1/16
Individual
mandate, premium
and cost sharing
credits go into effect
•
Medicaid expansion
•
Other insurance
market reforms
•
Temporary
reinsurance fee begins
•
SHOP Exchange online
enrollment opens
100+ FTE Employers
generally must be in
compliance with applicable
large employer coverage
requirements (1/1/2015)
2015
•
2016
•
Temporary reinsurance
fee ends
•
Employer information
reporting to the IRS on
employee coverage (due
by 1/31/2016), even if
not subject to penalties.
•
50-99 FTE Employers
generally must be in
compliance with
applicable large
employer coverage
requirements (1/1/2016)
States may open
Exchanges to large
group market
2018
2017
•
40% excise tax on highcost health plans “the
Cadillac Tax”
14. Employer Classifications
Are You a Large or Small Employer?
•
Large Employer:
– Over 50 FTEs.
• 50-99 FTEs: Do not have to provide coverage until 2016.
• 100+ FTEs: Employer must offer minimally essential insurance.
– Insurance must cover at least 60% actuarial value.
– Insurance must be offered to:
» 70% of full-time employees in 2015.
» 95% of full-time employees in 2016.
•
Small Employer:
– Under 50 FTEs.
– Employers do not have to offer insurance....at least not yet.
– However, if health insurance is offered, it must meet the essential health benefits, metal
levels and be available to full-time employees.
15. Employer Classifications
Which Entities Are Subject to the ACA Requirements?
•
Governmental Entities
•
Institutions of Higher Education
•
Parochial Schools
•
Non-Profit Organizations
•
Churches
•
Public Schools
16. Employer Classifications
Play or Pay Penalty for Large Employers
No Coverage
•
Effective 2015 for 100+ FTE Employers; 2016 for 50-99 FTE
Employers.
•
IRS Code 4980H(a).
•
Is triggered if an eligible employer does not offer coverage:
– In 2015, 100+ FTE Employers subject to this penalty must pay a
$2,000 annual excise tax for each full-time employee in excess of
80 (does not include FTE’s generated by variable employees).
– In 2016, all large employers subject to this penalty must pay a
$2,000 annual excise tax for each full-time employee in excess of
30 (does not include FTE’s generated by variable employees).
•
The tax will go up annually.
17. Employer Classifications
Play or Pay Penalty for Large Employers
Coverage Unaffordable or Lack of Required Value
•
Effective 2015 for 100+ FTE Employers; 2016 for 50-99 FTE
Employers.
•
IRS Code 4980H(b).
•
Is triggered if an eligible employer offers coverage that is either:
– (1) Unaffordable, or (2) does not provide a minimal value of coverage;
and
– A full-time employee goes to the Marketplace and receives a tax credit
or subsidy.
•
The Excise Tax is the lesser of:
– The “no coverage” penalty (different in 2015 and 2016); or
– $3,000 for each full-time employee who enrolls in insurance through the
Marketplace and receives a tax credit or subsidy.
•
The tax will go up annually.
18. Employer Classifications
Applicable Large Employer and
Applicable Large Employer Member
•
•
Employer Shared Responsibility Requirements apply to applicable large
employers and to all of the applicable large employer members that
comprise that applicable large employer.
Final Regulations from Department of Treasury:
– Continue to reserve a section of 54.4980H-2(b) for special rules for
government entities, churches, and conventions and associations of
churches to determine whether they are applicable large employers.
•
Expect further guidance from the IRS.
20. Employee Classification
Which Employees Count Toward FTEs?
•
Government Employees?
•
Elected Officials?
•
Election Workers?
•
Adjunct Faculty?
•
Coaches?
•
Hourly Employees?
•
Seasonal Employees?
•
Independent Contractors?
All employees are subject to the Act’s requirements!
21. Employee Classification
Full-Time Employees
•
Evaluated based on monthly hours:
– Average at least 30 hours per week; or
– 130 hours of service in a calendar month.
•
Must consider each hour an employee is paid or entitled to be paid.
– Include: vacations, holidays, illnesses, incapacity (including disability), layoffs, jury
duty, military duty or leaves of absence (up to a maximum of 160 hours for any
continuous period).
•
•
Each full-time employee is one (1) FTE.
It is possible that an employee paid on an hourly basis could be considered a
full-time employee based on the weekly or monthly hours logged by the
worker.
22. Employee Classification
Part-Time Employees
•
•
If an employee does not meet the definition of full-time, his or her individual hours
are included in your monthly full-time equivalent (FTE) calculation.
How do part-time employees affect your classification as a large or small employer:
– 1) Monthly Calculation:
• Add up the hours for all part-time employees in a month and divide by 120.
– This is your monthly FTE for part-time employees.
• Add the number of full-time employees.
• Result is that month’s FTE number.
– 2) Annual Calculation:
• Add up the calculations for each month and divide by 12, round down.
• This is your annual FTE number.
– 3) Determine status based on annual FTE number.
23. Employee Classification
Variable Hour Employees
•
Employees that may work full-time hours at various intervals throughout the year
and part-time hours the rest of the year cause difficulties for employers.
– If you offer health insurance to full-time employees, variable hour employees may migrate
in and out of the employer’s insurance coverage throughout the year.
– Administrative difficulties for both employer and employee.
•
Measurement and Stability Period Safe Harbor
– Employer allowed to set a measurement period of 3 to 12 months to determine whether
an employee averaged at least 30 hours of service per week or 130 hours of service per
calendar month during the defined period.
– Employer then has a stability period of at least 6 months (must be equal to measurement
period) where employees who were full-time during the measurement period are treated
as full-time an permitted to participate in employer health plan.
25. Employee Classification
Seasonal Employees
•
Seasonal employees include:
– An employee in a position for which the customary annual employment is 6 months or
less.
– What does “customary” mean?
• By the nature of the position an employee in the position typically works for a period
of 6 months or less; and
• That period should begin each calendar year in approximately the same part of the
year, such as summer or winter.
– Seasonal employment may be extended under certain circumstances.
•
Seasonal employees are included in initial FTE calculation for employer.
– If an employer's workforce exceeds 50 FTEs for 120 days (four calendar months) or
fewer during a calendar year and the employees in excess of 50 FTEs who were
employed during that period were seasonal employees, the employer would not be an
applicable large employer.
– The 4 calendar months / 120 days are not required to be consecutive.
26. Employee Classification
Employees of Controlled/Affiliated Groups
•
Employees of a controlled or affiliated group may be treated as the employees of a
single employer to determine whether an employer is a large or small employer
under the ACA.
•
IRS: final controlled group rules do not apply to certain church entities, a state or
local government or a federal government entity.
•
Until further guidance is issued, certain church entities and state or local
government public schools that sponsor section 403(b) plans can continue to rely
on a reasonable, good faith interpretation of the common control rules to determine
whether they are large employers under the ACA.
27. THANK YOU!
Don McAnelly, CPA, ABV, CGMA
Michael P. James, JD, MBA, CSSGB
Phone: (989) 799-9580
Phone: (517) 377-0823
(313) 237-7300
Email: Don.McAnelly@rehmann.com
Lansing
Detroit
Email: mjames@fraserlawfirm.com
www.linkedin.com/in/MichaelJamesLaw