The document discusses the Supreme Court upholding the Affordable Care Act and increasing the limits for health savings account contributions and deductibles for 2013. It also summarizes the results of a survey finding that most employees are satisfied with their employer-provided health benefits despite rising costs, and that many could not estimate how much their employer pays for their benefits. The document promotes the chance to win baseball tickets and discusses medical loss ratio rebates required under the Affordable Care Act.
The Supreme Court upheld most provisions of the Affordable Care Act, including the individual mandate. This preserves many of the ACA's tax provisions and insurance reforms. While the individual mandate was found to be a valid use of Congress' taxing power, the Medicaid expansion was ruled too coercive for states. Employers and individuals need to review how the ruling and ACA provisions may impact their situations going forward.
This webinar provided an overview of healthcare reform and upcoming changes. It discussed the individual mandate beginning in 2014, penalties for non-compliance, and healthcare exchanges. The webinar covered medical loss ratio requirements for insurers to spend minimum amounts on clinical services, flexible spending account limits of $2,500, and how insurers must distribute rebates to employers and employees if the MLR thresholds are not met. Looking ahead, it noted more regulations and guidance are needed to implement key parts of the Affordable Care Act as various deadlines approach.
Health Care Reform Update & Review of Tax ImplicationsBenefitMall
To determine if this firm is a large employer:
1. Count full time employees (35)
2. Calculate hours worked by part time employees:
- 10 employees x 24 hours/week = 240 total hours worked
- 240 total hours / 120 = 2 full time equivalents
3. Add full time employees (35) and full time equivalents from part time
employees (2) = 37 total employees
Since this firm has fewer than 50 total employees, it would NOT be considered
a large employer subject to penalties under PPACA.
Healthcare Reform by CEO Bernard DiFioreBenefitMall
The document provides an overview and update on health care reform and the tax implications of the Patient Protection and Affordable Care Act (PPACA). It discusses the background and goals of PPACA, key provisions like the individual mandate and Medicaid expansion, and the Supreme Court ruling that upheld most of the law. It also discusses how employers will be impacted by provisions like the requirement to provide coverage or pay penalties, and the establishment of health insurance exchanges for individuals and small businesses to purchase coverage.
The webinar provided an overview of key aspects of healthcare reform under the Patient Protection and Affordable Care Act (PPACA). It discussed the background and goals of PPACA, key points from the Supreme Court ruling upholding most of the law, and how brokers and employers should prepare for upcoming changes. The webinar covered topics like the individual mandate, health insurance exchanges, essential health benefits, the medical loss ratio, and penalties for non-compliance. Attendees learned how these provisions may impact brokers, clients, and small businesses going forward.
The document summarizes a legal lunch forum that covered recent changes to tax laws and rules in 2013 regarding the Supreme Court decision on DOMA, capital gains rates, the home office deduction, and HSAs. It also discusses the Affordable Care Act changes to HSAs and eligibility for subsidies to help pay for health insurance purchased on exchanges.
At the Seventh Annual Health Law Year in P/Review symposium, leading experts discussed major developments during 2018 and what to watch out for in 2019. Speakers covered hot topics including health policy under the current administration, pharmaceutical policy, and public health law. Featured panels explored "Challenges Facing Health Care General Counsels" and "AI in Health Care."
For more, go to: http://petrieflom.law.harvard.edu/events/details/seventh-annual-health-law-year-in-p-review
Health-Care Reform: Replacing Myths with FactsDolf Dunn
The document summarizes myths and facts about the Patient Protection and Affordable Care Act (ACA). It addresses several common myths, including that the ACA cuts Medicare benefits (it expands them), requires giving up private insurance (grandfathered plans can be kept), and provides subsidies to undocumented immigrants (subsidies are only for citizens and lawful residents). The document aims to separate myths from facts about the ACA.
The Supreme Court upheld most provisions of the Affordable Care Act, including the individual mandate. This preserves many of the ACA's tax provisions and insurance reforms. While the individual mandate was found to be a valid use of Congress' taxing power, the Medicaid expansion was ruled too coercive for states. Employers and individuals need to review how the ruling and ACA provisions may impact their situations going forward.
This webinar provided an overview of healthcare reform and upcoming changes. It discussed the individual mandate beginning in 2014, penalties for non-compliance, and healthcare exchanges. The webinar covered medical loss ratio requirements for insurers to spend minimum amounts on clinical services, flexible spending account limits of $2,500, and how insurers must distribute rebates to employers and employees if the MLR thresholds are not met. Looking ahead, it noted more regulations and guidance are needed to implement key parts of the Affordable Care Act as various deadlines approach.
Health Care Reform Update & Review of Tax ImplicationsBenefitMall
To determine if this firm is a large employer:
1. Count full time employees (35)
2. Calculate hours worked by part time employees:
- 10 employees x 24 hours/week = 240 total hours worked
- 240 total hours / 120 = 2 full time equivalents
3. Add full time employees (35) and full time equivalents from part time
employees (2) = 37 total employees
Since this firm has fewer than 50 total employees, it would NOT be considered
a large employer subject to penalties under PPACA.
Healthcare Reform by CEO Bernard DiFioreBenefitMall
The document provides an overview and update on health care reform and the tax implications of the Patient Protection and Affordable Care Act (PPACA). It discusses the background and goals of PPACA, key provisions like the individual mandate and Medicaid expansion, and the Supreme Court ruling that upheld most of the law. It also discusses how employers will be impacted by provisions like the requirement to provide coverage or pay penalties, and the establishment of health insurance exchanges for individuals and small businesses to purchase coverage.
The webinar provided an overview of key aspects of healthcare reform under the Patient Protection and Affordable Care Act (PPACA). It discussed the background and goals of PPACA, key points from the Supreme Court ruling upholding most of the law, and how brokers and employers should prepare for upcoming changes. The webinar covered topics like the individual mandate, health insurance exchanges, essential health benefits, the medical loss ratio, and penalties for non-compliance. Attendees learned how these provisions may impact brokers, clients, and small businesses going forward.
The document summarizes a legal lunch forum that covered recent changes to tax laws and rules in 2013 regarding the Supreme Court decision on DOMA, capital gains rates, the home office deduction, and HSAs. It also discusses the Affordable Care Act changes to HSAs and eligibility for subsidies to help pay for health insurance purchased on exchanges.
At the Seventh Annual Health Law Year in P/Review symposium, leading experts discussed major developments during 2018 and what to watch out for in 2019. Speakers covered hot topics including health policy under the current administration, pharmaceutical policy, and public health law. Featured panels explored "Challenges Facing Health Care General Counsels" and "AI in Health Care."
For more, go to: http://petrieflom.law.harvard.edu/events/details/seventh-annual-health-law-year-in-p-review
Health-Care Reform: Replacing Myths with FactsDolf Dunn
The document summarizes myths and facts about the Patient Protection and Affordable Care Act (ACA). It addresses several common myths, including that the ACA cuts Medicare benefits (it expands them), requires giving up private insurance (grandfathered plans can be kept), and provides subsidies to undocumented immigrants (subsidies are only for citizens and lawful residents). The document aims to separate myths from facts about the ACA.
This document provides summaries of three articles:
1) How divorce can affect Social Security retirement benefits. Even if divorced, one may still collect benefits from an ex-spouse's record if certain requirements are met, such as a marriage of 10+ years. Benefits are 50% of the ex-spouse's amount but may be reduced depending on the recipient's own earnings record and age of claiming. Remarriage can also impact eligibility for ex-spousal benefits.
2) An overview of probate, the legal process for distributing assets after death according to a will. Probate can be slow, costly and public. Ways to avoid probate include joint ownership, beneficiary designations, trusts
The Oregon-based Health Republic Insurance Co., which is winding down operations, filed a $5 billion class action lawsuit against the federal government for not fully funding the ACA's risk corridors program as intended. Twelve of the original 23 CO-OPs created under the ACA have failed or are winding down due to large financial losses, including nearly $400 million collectively lost by the remaining 11 CO-OPs in 2015. However, some CO-OP executives believe diversifying their markets beyond just the individual exchange and not over-relying on risk corridors funding helped their CO-OPs remain financially viable.
Senate Republicans now plan to focus on repealing the ACA without a replacement plan, based on a budget reconciliation bill from 2015. This proposal would provide a two-year delay of the repeal to provide a stable transition period.
January 2021 Tax Tips Newsletter
Harman CPA PDF Of Jan 2021 Newsletter Content
JANUARY 2021 NEWSLETTER CONTENT WHICH
APPEARED ON OUR WEBSITE
John Harman, CPA PLLC
1402 S. Custer Rd, S-102
McKinney, TX 75070
info@mckinneytax.com
Phone: (469) 742-0283
https://www.mckinneytax.com/
YouTube videos here: https://www.youtube.com/user/mckinneytax
John Harman, CPA PLLC, January 2021 Tax Tips Newsletter, mckinneytax, JANUARY 2021 NEWSLETTER
The document is a newsletter from Cedar Point Financial Services providing information on various financial topics. It discusses how the tax cuts and jobs act substantially increased standard deduction amounts and made changes to itemized deductions. It notes that fewer taxpayers will be able to reduce their taxes by itemizing deductions as a result. It also provides an overview of critical illness insurance, which pays a lump sum if an individual is diagnosed with certain serious illnesses to help cover medical and living expenses. Key details about coverage, costs, and policy provisions are outlined.
The ABLE Act creates tax-advantaged savings accounts for disabled individuals. It allows tax-free savings and investment growth for disability-related expenses. To be eligible, the disability must have occurred before age 26. Funds in an ABLE account up to $100,000 are disregarded for SSI eligibility. Distributions for qualified disability expenses are tax-free, while non-qualified distributions are subject to taxes and penalties. States are responsible for implementing ABLE programs. As of mid-2016, few states including Ohio had active programs while others like Michigan were still selecting financial partners.
(1) The future of the Affordable Care Act is uncertain as Republicans plan to dismantle it, leaving health plans and consumers in an ambiguous situation.
(2) Insurance carriers may gain more freedom to experiment with plan designs if essential health benefits are no longer required, and short-term plans could resurge without the individual mandate.
(3) The future of the public insurance exchanges is a major question, as carriers push for more time to decide whether to continue offering plans on the exchanges amid political uncertainty.
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.
This document provides information about the tax consequences of the Affordable Care Act for individuals. It discusses two new taxes enacted by the ACA - the additional 0.9% Medicare tax on wages and self-employment income and the 3.8% Net Investment Income Tax. It explains how to report minimum essential health coverage, exemptions from the coverage requirement, and how to calculate the individual shared responsibility payment for those without qualifying coverage.
Preamble To A Single Fiduciary Standard For Financial AdvisorsAdvisors4Advisors
The document discusses the U.S. Department of Labor's examination of re-proposing its "Definition of Fiduciary" rule to expand fiduciary standards for providers of investment advice. It argues that absent ERISA preemption, state common law would already consider retirement advisors to be fiduciaries. It claims the rule is needed due to Americans' inadequate retirement security and excessive fees charged by Wall Street firms. The document asserts the rule is consistent with capitalism and examines counterarguments. It promotes the rule as an important reform empowered by common sense.
The document provides 13 key points about the Advance Child Tax Credit (ACTC) to share with military families, including:
1) The ACTC is an advance payment of half the expanded child tax credit, with the remainder to be claimed on 2021 tax returns.
2) For most qualified taxpayers, ACTC payments will be automatic based on 2019 or 2020 tax returns.
3) Payments will be distributed on set dates from July to December 2021.
4) There are income limits that phase out the credit for higher earners.
Special Health Care Reform Edition of BIZGrowth Strategies NewsletterCBIZ, Inc.
Be sure to check out the Special Health Care Reform Edition of BIZGrowth Strategies Newsletter. Article topics include Private Exchanges, Health Care Reform's Impact on Compensation, the Shared Responsibility Penalty's Effect on Worker Classification, How to Manage Change during these Times and How the ACA Affects Your Payroll System.
Human Resource & Payroll Services And Solutions - Houston, Dallas, Austin - Texas www.hrp.net. If you are like most people, you find yourself paying more for out-of-pocket healthcare costs. You may wonder what benefit you can get on your tax return for all the expenses. The answer for many people is nothing. But you may be one of the fortunate ones who is able to claim healthcare-related tax breaks for health insurance premiums and medical expenses. This presentation explains the rules.
Economic alliance health care reform update march 5-2013Michelle Hundley
The document summarizes upcoming changes to health care reform regulations beginning in 2013, including limits on flexible spending accounts, new reporting requirements for employers, comparative effectiveness research fees, exchange notices for employees, individual mandates, employer pay or play rules, and independent contractor classifications. It also outlines additional reforms taking effect in 2014, such as state health insurance exchanges, premium subsidies, individual and employer mandates, rating limits, and cost sharing limits.
Health Care Reform After The Supreme Court Rulingwisdomjl
The document summarizes key aspects of the Supreme Court ruling on the Affordable Care Act and the expected impact of health care reform. It discusses the individual mandate being upheld under the taxing power, changes to insurance plans and exchanges beginning in 2014, penalties for employers not providing coverage, and increased costs and regulations for insurers, providers, and consumers. The document aims to help financial advisors and brokers understand and explain health care reform to their clients.
This document discusses estate planning strategies using life insurance in light of recent tax law changes. It begins by outlining the key provisions of the American Taxpayer Relief Act of 2012 (ATRA) related to estate taxes, including permanently setting the federal estate tax exemption and making portability of the unused exemption between spouses permanent. It then provides questions for individuals to consider regarding their current estate planning and goals to determine which strategies may be most appropriate, such as using trusts, annual gifting, or life insurance to minimize taxes and achieve goals. The document provides an overview of various planning tools and strategies individuals can explore with their advisors based on the size and goals of their estate.
Check this out! My friends at Greener Accounting and Tax Services put this presentation together to show some of the changes that will be made with two health care legislations passed this term. Very informative and somewhat disturbing.
This summary provides the key information from the document in 3 sentences:
The document discusses recent changes to estate planning laws, including the extension of certain expiring tax provisions and the new Achieving a Better Life Experience (ABLE) Act, which allows tax-free savings accounts to support disabled individuals. It outlines the key aspects of ABLE programs and accounts, including eligibility, contribution limits, tax treatment, and potential "clawback" of funds by states. The document also briefly summarizes two estate tax court cases related to reliance on an incompetent attorney and valuation of a partnership interest.
This document discusses organizational change and innovation. It covers topics like change management, types of changes including planned and structural change, determinants and initiators of change, intervention strategies affecting people, structure, technology and processes. It also discusses models of change management like Kurt Lewin's model and unfreezing-moving-refreezing process. Types of innovation like process, product, customer experience and business model innovation are mentioned. Reasons for innovation failure like culture, ownership, resources, diversity and resistance to change are provided. Promoting innovation through reward systems, organization culture and intrapreneurship is highlighted.
Transformational leadership aims to inspire followers to transcend their self-interests for the good of the organization. While research has found transformational leadership is generally effective, questions remain around whether it is truly distinct from other leadership styles. Further study is still needed to fully understand transformational leadership and how it can best be developed in educational leaders.
This document provides summaries of three articles:
1) How divorce can affect Social Security retirement benefits. Even if divorced, one may still collect benefits from an ex-spouse's record if certain requirements are met, such as a marriage of 10+ years. Benefits are 50% of the ex-spouse's amount but may be reduced depending on the recipient's own earnings record and age of claiming. Remarriage can also impact eligibility for ex-spousal benefits.
2) An overview of probate, the legal process for distributing assets after death according to a will. Probate can be slow, costly and public. Ways to avoid probate include joint ownership, beneficiary designations, trusts
The Oregon-based Health Republic Insurance Co., which is winding down operations, filed a $5 billion class action lawsuit against the federal government for not fully funding the ACA's risk corridors program as intended. Twelve of the original 23 CO-OPs created under the ACA have failed or are winding down due to large financial losses, including nearly $400 million collectively lost by the remaining 11 CO-OPs in 2015. However, some CO-OP executives believe diversifying their markets beyond just the individual exchange and not over-relying on risk corridors funding helped their CO-OPs remain financially viable.
Senate Republicans now plan to focus on repealing the ACA without a replacement plan, based on a budget reconciliation bill from 2015. This proposal would provide a two-year delay of the repeal to provide a stable transition period.
January 2021 Tax Tips Newsletter
Harman CPA PDF Of Jan 2021 Newsletter Content
JANUARY 2021 NEWSLETTER CONTENT WHICH
APPEARED ON OUR WEBSITE
John Harman, CPA PLLC
1402 S. Custer Rd, S-102
McKinney, TX 75070
info@mckinneytax.com
Phone: (469) 742-0283
https://www.mckinneytax.com/
YouTube videos here: https://www.youtube.com/user/mckinneytax
John Harman, CPA PLLC, January 2021 Tax Tips Newsletter, mckinneytax, JANUARY 2021 NEWSLETTER
The document is a newsletter from Cedar Point Financial Services providing information on various financial topics. It discusses how the tax cuts and jobs act substantially increased standard deduction amounts and made changes to itemized deductions. It notes that fewer taxpayers will be able to reduce their taxes by itemizing deductions as a result. It also provides an overview of critical illness insurance, which pays a lump sum if an individual is diagnosed with certain serious illnesses to help cover medical and living expenses. Key details about coverage, costs, and policy provisions are outlined.
The ABLE Act creates tax-advantaged savings accounts for disabled individuals. It allows tax-free savings and investment growth for disability-related expenses. To be eligible, the disability must have occurred before age 26. Funds in an ABLE account up to $100,000 are disregarded for SSI eligibility. Distributions for qualified disability expenses are tax-free, while non-qualified distributions are subject to taxes and penalties. States are responsible for implementing ABLE programs. As of mid-2016, few states including Ohio had active programs while others like Michigan were still selecting financial partners.
(1) The future of the Affordable Care Act is uncertain as Republicans plan to dismantle it, leaving health plans and consumers in an ambiguous situation.
(2) Insurance carriers may gain more freedom to experiment with plan designs if essential health benefits are no longer required, and short-term plans could resurge without the individual mandate.
(3) The future of the public insurance exchanges is a major question, as carriers push for more time to decide whether to continue offering plans on the exchanges amid political uncertainty.
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.
This document provides information about the tax consequences of the Affordable Care Act for individuals. It discusses two new taxes enacted by the ACA - the additional 0.9% Medicare tax on wages and self-employment income and the 3.8% Net Investment Income Tax. It explains how to report minimum essential health coverage, exemptions from the coverage requirement, and how to calculate the individual shared responsibility payment for those without qualifying coverage.
Preamble To A Single Fiduciary Standard For Financial AdvisorsAdvisors4Advisors
The document discusses the U.S. Department of Labor's examination of re-proposing its "Definition of Fiduciary" rule to expand fiduciary standards for providers of investment advice. It argues that absent ERISA preemption, state common law would already consider retirement advisors to be fiduciaries. It claims the rule is needed due to Americans' inadequate retirement security and excessive fees charged by Wall Street firms. The document asserts the rule is consistent with capitalism and examines counterarguments. It promotes the rule as an important reform empowered by common sense.
The document provides 13 key points about the Advance Child Tax Credit (ACTC) to share with military families, including:
1) The ACTC is an advance payment of half the expanded child tax credit, with the remainder to be claimed on 2021 tax returns.
2) For most qualified taxpayers, ACTC payments will be automatic based on 2019 or 2020 tax returns.
3) Payments will be distributed on set dates from July to December 2021.
4) There are income limits that phase out the credit for higher earners.
Special Health Care Reform Edition of BIZGrowth Strategies NewsletterCBIZ, Inc.
Be sure to check out the Special Health Care Reform Edition of BIZGrowth Strategies Newsletter. Article topics include Private Exchanges, Health Care Reform's Impact on Compensation, the Shared Responsibility Penalty's Effect on Worker Classification, How to Manage Change during these Times and How the ACA Affects Your Payroll System.
Human Resource & Payroll Services And Solutions - Houston, Dallas, Austin - Texas www.hrp.net. If you are like most people, you find yourself paying more for out-of-pocket healthcare costs. You may wonder what benefit you can get on your tax return for all the expenses. The answer for many people is nothing. But you may be one of the fortunate ones who is able to claim healthcare-related tax breaks for health insurance premiums and medical expenses. This presentation explains the rules.
Economic alliance health care reform update march 5-2013Michelle Hundley
The document summarizes upcoming changes to health care reform regulations beginning in 2013, including limits on flexible spending accounts, new reporting requirements for employers, comparative effectiveness research fees, exchange notices for employees, individual mandates, employer pay or play rules, and independent contractor classifications. It also outlines additional reforms taking effect in 2014, such as state health insurance exchanges, premium subsidies, individual and employer mandates, rating limits, and cost sharing limits.
Health Care Reform After The Supreme Court Rulingwisdomjl
The document summarizes key aspects of the Supreme Court ruling on the Affordable Care Act and the expected impact of health care reform. It discusses the individual mandate being upheld under the taxing power, changes to insurance plans and exchanges beginning in 2014, penalties for employers not providing coverage, and increased costs and regulations for insurers, providers, and consumers. The document aims to help financial advisors and brokers understand and explain health care reform to their clients.
This document discusses estate planning strategies using life insurance in light of recent tax law changes. It begins by outlining the key provisions of the American Taxpayer Relief Act of 2012 (ATRA) related to estate taxes, including permanently setting the federal estate tax exemption and making portability of the unused exemption between spouses permanent. It then provides questions for individuals to consider regarding their current estate planning and goals to determine which strategies may be most appropriate, such as using trusts, annual gifting, or life insurance to minimize taxes and achieve goals. The document provides an overview of various planning tools and strategies individuals can explore with their advisors based on the size and goals of their estate.
Check this out! My friends at Greener Accounting and Tax Services put this presentation together to show some of the changes that will be made with two health care legislations passed this term. Very informative and somewhat disturbing.
This summary provides the key information from the document in 3 sentences:
The document discusses recent changes to estate planning laws, including the extension of certain expiring tax provisions and the new Achieving a Better Life Experience (ABLE) Act, which allows tax-free savings accounts to support disabled individuals. It outlines the key aspects of ABLE programs and accounts, including eligibility, contribution limits, tax treatment, and potential "clawback" of funds by states. The document also briefly summarizes two estate tax court cases related to reliance on an incompetent attorney and valuation of a partnership interest.
This document discusses organizational change and innovation. It covers topics like change management, types of changes including planned and structural change, determinants and initiators of change, intervention strategies affecting people, structure, technology and processes. It also discusses models of change management like Kurt Lewin's model and unfreezing-moving-refreezing process. Types of innovation like process, product, customer experience and business model innovation are mentioned. Reasons for innovation failure like culture, ownership, resources, diversity and resistance to change are provided. Promoting innovation through reward systems, organization culture and intrapreneurship is highlighted.
Transformational leadership aims to inspire followers to transcend their self-interests for the good of the organization. While research has found transformational leadership is generally effective, questions remain around whether it is truly distinct from other leadership styles. Further study is still needed to fully understand transformational leadership and how it can best be developed in educational leaders.
Ward Presents "Ascertaining Your Awesomness" to JFEW Sophmores at CUNYBrass Knuckles Media
Michelle Ward shared insights on "Ascertaining Your Awesomness" to a group of sophmores affiliated with the Jewish Foundation for Education of Women at the City University of New York.
This 'Unseen Paradise' is a campaign from Thailand government (Tourism Authority of Thailand) to attract visitors to splendid places in Thailand. There are several hotels and resorts owner participate in this campaign
Gold prices edged up after strong US economic data from the previous session, but gains were limited by a stronger US dollar and concerns about Greece's debt crisis and a potential Spanish bailout. Copper hit a seven-week low due to worries about global growth from disappointing corporate earnings reports, despite solid US GDP growth. The daily commodity report provides closing prices and analysis for various commodities.
The document provides an overview of the key components of Windows Azure, Microsoft's cloud computing platform. It describes the Compute service which allows running applications on virtual machines at scale, the Storage service which provides blobs, tables and queues to store and access data, and the Fabric which manages resources and monitors applications running on the platform. The goal of Windows Azure is to provide a foundation for building and running applications in the cloud similar to what an operating system provides for on-premises applications.
This document is a passport application form for the Government of India. It provides instructions for applicants to read carefully and lists mandatory fields that must be filled. It requests information such as the applicant's name, date of birth, place of birth, gender, citizenship, address, references, and previous passport details. The applicant must declare they owe allegiance to India and affirm the accuracy of the information provided, knowing false declarations are a criminal offense under the Passports Act of 1967.
Este documento anuncia la apertura de inscripciones para el primer Curso Rutas del Aprendizaje organizado por el Ministerio de Educación de Perú. El curso de 100 horas de duración se llevará a cabo de forma virtual del 22 de enero al 9 de abril y tiene el objetivo de consolidar la comprensión y manejo de las Rutas. Para residentes de Lima también habrá sesiones presenciales en 22 sedes de las 7 UGEL. Los docentes que completen el curso recibirán una certificación válida para el
O documento fornece dicas para agricultores lidarem com a seca na região Nordeste do Brasil, como realizar planejamento adequado, escolher culturas adaptadas ao clima, investir em infraestrutura para armazenamento de água, ficar atualizado sobre programas governamentais de apoio e implantar sistemas sustentáveis.
La historia de Internet comenzó en la década de 1960 cuando el gobierno de Estados Unidos creó ARPANET, una red militar conectada a universidades, para garantizar el acceso a la información en caso de un ataque. ARPANET creció rápidamente y evolucionó hacia un uso académico y de investigación. En la década de 1980, Tim Berners-Lee creó el World Wide Web basado en hipervínculos para vincular información a través de redes, marcando el comienzo de la web tal como la conocemos hoy.
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.
Health Care Reform - list of items for employers as we approach 2013 and 2014. Join us 9/12/12 for our event on the Affordable Care Act/Health Care Reform.
1. Congress considered several bills related to employee benefits, including attempts to repeal the Affordable Care Act and shape the fiduciary rules. Legislation was also introduced to increase compliance with mental health parity rules.
2. Bills were introduced to modify the Cadillac tax by excluding HSA and FSA contributions from the calculation. Additional legislation proposed repealing or delaying the tax.
3. A bill was introduced that would expand eligibility and use of HSAs, such as allowing catch-up contributions to one shared HSA for married couples. The bill also aimed to exclude HSA contributions from Cadillac tax calculations.
Health Reform Bulletin 130 | Senate Releases Health Care Reform ProposalCBIZ, Inc.
he Senate has now made public its health care reform bill, named the “Better Care Reconciliation Act of 2017”. In many ways, it tracks the House bill passed on May 4, 2017 (see the CBIZ Health Reform Bulletin 128 – House Passes the American Health Care Act, 5/5/2017).
The Affordable Care Act (ACA) is comprehensive healthcare reform legislation that was signed into law in 2010. It expanded access to health insurance coverage in three primary ways: by expanding Medicaid eligibility; creating health insurance exchanges; and preventing insurance companies from denying coverage due to pre-existing conditions. The ACA was intended to provide more affordable health insurance options for millions of uninsured Americans and supports innovative healthcare delivery methods. It established different metal-tiered health insurance plan options that vary in out-of-pocket costs and premiums.
U S Supreme Court Upholds The Affordable Care Act1charles_3us
The U.S. Supreme Court upheld the constitutionality of the Affordable Care Act, including the individual mandate requiring Americans to obtain health insurance. The Court ruled the mandate is valid under Congress's taxing authority. However, it placed some limitations on the Medicaid expansion. Employers and health plans must continue complying with ACA provisions such as reporting requirements, limits on flexible spending accounts, and minimum loss ratios for insurers. Additional reforms take effect in 2014, including the employer mandate and health insurance exchanges.
Manatt Memo On The Aca Supreme Court Ruling 6.28.12tomenders
The Supreme Court upheld the individual mandate provision of the Affordable Care Act while ruling that states can choose not to expand their Medicaid programs without losing existing Medicaid funding. This maintains key pillars of health reform like insurance exchanges and subsidies while giving states flexibility on Medicaid expansion. Attention will now focus on implementation at the state level, including whether states set up their own exchanges or partner with the federal government, and whether they accept federal funds to expand Medicaid coverage. Delivery system reforms and private stakeholders' investments in reform will continue moving forward under the Court's decision.
The Supreme Court upheld the constitutionality of the Affordable Care Act, including the individual mandate requiring most Americans to obtain health insurance or pay a penalty. Key tax provisions were preserved, including the premium assistance tax credit to help offset the cost of health insurance coverage. While some provisions have already taken effect, many major provisions apply starting in 2013, 2014 or later. The IRS will provide further guidance as it continues implementing the complex health care law.
Health Reform Bulletin 143 | Status of ACA Litigation; Murky Future of AHPs; ...CBIZ, Inc.
Litigation challenging and rescinding various aspects of the Affordable Care Act (ACA) continues to reign. Last December, Judge Reed O’Connor of the Fifth Circuit Court of Appeals opined that the individual mandate, in the absence of the tax repealed by the Tax Cuts and Jobs Act, is unconstitutional; and since it is a cornerstone of the ACA, then the entire ACA must fall (see our prior CBIZ Health Reform Bulletin 142).
Affordable care act seniors, medicare, insurance plans and fundingAmy "Kat" McMasters
The Affordable Care Act impacts seniors in several key ways:
1) It expands Medicare benefits such as closing the prescription drug "donut hole" and adding preventive care coverage without costs.
2) While there are Medicare payment cuts, core benefits like hospital and medical insurance remain protected.
3) Medicare Advantage plans now have limits on administrative costs and better protections for seniors receiving certain treatments.
4) The law also improves nursing home transparency, strengthens elder abuse protections, and promotes home/community-based care.
Health Reform Bulletin 125 | Updated Employer Shared Responsibility Guidance,...CBIZ, Inc.
The latest HRB has been released. Get updates on the following: 1) Updated Employer Shared Responsibility Guidance; 2) ACA Implementation Guidance; 3) Gender Identity Discrimination: Preliminary Injunction Issued; 4) Final Rules - Premium Tax Credit; and 5) 2018 Benefit and Payment Parameters.
FOCUS Health ReformonTHE HENRY J. KAISER FAMILY FOUNDATION.docxkeugene1
FOCUS Health Reformon
THE HENRY J. KAISER FAMILY FOUNDATION www.k�.org
Headquarters: 2400 Sand Hill Road Menlo Park, CA 94025 650.854.9400 Fax: 650.854.4800
Washington O�ces and Barbara Jordan Conference Center: 1330 G Street, NW Washington, DC 20005 202.347.5270 Fax: 202.347.5274
�e Kaiser Family Foundation, a leader in health policy analysis, health journalism and biggest health issues facing our nation and its people.
�e Foundation is a non-pro�t private operating foundation, based in Menlo Park, California.
July 2012
A Guide to the Supreme Court’s Affordable Care Act Decision
On the last day of the 2011-2012 Term, the United States Supreme Court issued its long-anticipated
opinion about the Affordable Care Act (ACA). In a case known as National Federation of Independent
Business v. Sebelius,1 the Court agreed to consider the constitutionality of two major provisions of the
ACA: the individual mandate and the Medicaid expansion. A majority of the Court upheld the
individual mandate. And, while the Court found the Medicaid expansion unconstitutionally coercive of
states, because states did not have adequate notice to voluntarily consent and the Secretary could
potentially withhold all of a state’s existing federal Medicaid funds for non-compliance, a majority of the
Court found that this issue was appropriately remedied by circumscribing the Secretary’s enforcement
authority, thus leaving the Medicaid expansion intact in the ACA. This policy brief describes the Court’s
decision and looks ahead to the implementation of health reform now that the constitutionality of the
ACA has been resolved.
Background
The Case Accepted by the Supreme Court
On March 23, 2010, the day that President Obama signed the ACA, the state of Florida filed a lawsuit in
federal district court challenging the constitutionality of the individual mandate and the Medicaid
expansion.2 Florida was joined by 25 other states: Alabama, Alaska, Arizona, Colorado, Georgia, Idaho,
Indiana, Iowa, Kansas, Louisiana, Maine, Michigan, Mississippi, Nebraska, Nevada, North Dakota, Ohio,
Pennsylvania, South Carolina, South Dakota, Texas, Utah, Washington, Wisconsin, and Wyoming.3
Another group of plaintiffs, including the National Federation of Independent Businesses (NFIB) and
some individual plaintiffs who do not currently have health insurance, also filed a lawsuit in Florida.
Both cases were considered together by the Supreme Court.
Thirteen states, including California,
Connecticut, Delaware, Hawaii, Illinois,
Iowa, Maryland, Massachusetts, New
Mexico, New York, Oregon, Vermont, and
Washington filed amicus (“friend of the
court”) briefs in the Supreme Court
supporting the individual mandate and the
Medicaid expansion; the District of
Columbia also supported the ind.
The document discusses two changes related to health savings accounts (HSAs). It first summarizes that the IRS has increased the 2018 family contribution limit for HSAs back to $6,900 after initially lowering it to $6,850. It notes that this change was made in response to feedback about disruptions caused by the lower limit. It then advises that employers should inform employees of the increased limit and that those who adjusted contributions in response to the initial reduction may change them back. The document also summarizes that the DOL has released new tools to help evaluate compliance with mental health parity laws, including potential issues with nonquantitative treatment limitations. It advises employers to use these resources to review their plan designs.
Over 1/2 of the companies in the US have a HSA in place. Some of Washington State's largest companies have introduced HSA's and an option or THE option for employee medical plans. This is a good overview of how HSA plans work.
Shifting away from employer-provided healthcare means individuals will be responsible for cost containment.
With the onset of the ACA, will the Government become the last -or- best resort for the private sector's healthcare cost containment?
The Best Introduction to Health Savings Accounts [Guide]benefitexpress
This guide will detail the origins of a Health Savings Account (HSA) as well as why you should consider an HSA, how to establish an HSA, using your HSA, and much more.
This document discusses using a Health Savings Account (HSA) to pay for Long Term Care Insurance (LTCI) premiums. It provides an example of a client, Dean Barker, who is eligible to open an HSA and use funds from it to pay $1,430 of his $2,500 in annual LTCI premiums. It reviews the eligibility requirements for opening an HSA, contribution limits, tax considerations of using an HSA to pay LTCI premiums, and IRS age-based limits for deducting LTCI premiums.
[Guide] The Best Introduction to Health Savings Accountsbenefitexpress
Whether you are being, well… motivated to consider a Health Savings Account (HSA) due to a workplace change in policy, or you perceive that you are spending more than you should be for health care – some compelling reason brought you to this guide. Good! This is your first step toward understanding what an HSA is and how it works.
This is an introductory guide that aims to inform consumers and employers about Health Savings Accounts.
HCR Pay or Play Penalties Look-Back Measurement Method ExamplesThe Gardner Group
This document provides examples of measurement, administrative, and stability periods that employers can use to comply with the Affordable Care Act's "pay or play" rules when using the look-back measurement method for determining full-time employee status. It gives examples for calendar-year and non-calendar year plans starting each month, assuming a 12-month standard measurement period, 2-month administrative period, and 12-month stability period. Transition measurement periods that were allowed for 2015 under the final regulations are also shown.
Protect Your Business and Employees from Seasonal FluThe Gardner Group
Each year, seasonal influenza has a marked impact on businesses and employers.Seasonal flu can cause increased absenteeism, decreased productivity and higher health care costs.As an employer, you are well-positioned to help keep your employees healthy and minimize the impact that influenza has on your business. The Gardner Group works with vendors and employers to set up onsite Flu Vaccination Clinics. See how The Gardner Group can assist you in hosting your group’s next Flu Vaccination Clinic.
The Live Well, Work Well Newsletter is an employee newsletter that is produced monthly and covers topics like health, wellness, fitness, nutrition and personal finances. This month's issue discusses road trip planning and safety, strength versus endurance exercise and debt repayment strategies.
Although many key reforms of the Affordable Care Act (ACA) are effective for 2014, additional reforms will become effective in 2015 for employers sponsoring group health plans. For 2015, the most significant ACA change is the shared responsibility penalty for applicable large employers. To prepare for 2015, employers should review upcoming requirements and develop a compliance strategy. This Legislative Brief provides a health care reform checklist for 2015.
This article discusses the myths around dietary fat consumption and provides recommendations on different types of fats. It notes that the total amount of fat consumed is less important than the specific types - unsaturated fats are considered good, while saturated and trans fats should be limited. Replacing saturated fats with unsaturated fats may reduce heart disease risk, while simply lowering total fat is not associated with health benefits or weight loss. Moderation and balance are key to a healthy diet and fat intake.
Health Care Reform Reporting Requirements for Employers and Health PlansThe Gardner Group
This Legislative Brief provides a summary of ACA's reporting requirements for employers and health plans. It summarizes Form W-2 reporting, applicable large employer health coverage reporting under Code section 6056, reporting of health coverage by health insurance issuers and sponsors of self-insured plans under Code section 6055, transparency in coverage reporting and quality of care reporting. It has been updated for final regulations on the section 6055 and 6056 reporting requirements.
Beginning in 2014, ACA's individual mandate requires most individuals to obtain acceptable health insurance coverage or pay a penalty. A hardship exemption is available for individuals who have suffered a hardship with respect to the capability to obtain coverage under a qualified health plan.
The Affordable Care Act requires qualified health plans offered through exchanges to meet certain actuarial value levels referred to as metal levels - bronze, silver, gold, and platinum. These metal levels allow consumers to compare plans with similar coverage levels. Plans must offer at least one silver and one gold plan through exchanges. The document defines actuarial value as the percentage of average total costs for essential health benefits a plan will cover, and explains the specified actuarial value ranges for each metal level, from 60% for bronze to 90% for platinum.
On Nov. 8, 2013, the DOL, HHS and the Treasury released Frequently Asked Questions (FAQs) regarding implementation of the Mental Health Parity and Addiction Equity Act. These FAQs were released in conjunction with final rules on the MHPAEA, which contain some clarification regarding the law's protections.
To prepare for open enrollment, health plan sponsors should become familiar with the legal changes affecting plans for the 2014 plan year. In addition, health plan sponsors should make sure that open enrollment packages include certain participant notices.
The health care reform law calls for the creation of state-based insurance Exchanges. This Legislative Brief provides an overview of state progress toward creating the Exchanges and the role of entities typically involved with the insurance placement process (such as brokers and agents) under the Exchanges. It also discusses the emergence of private health insurance Exchanges.
Potential Penalties for Employers Under Pay or Play rulesThe Gardner Group
This document summarizes potential penalties large employers may face under the Affordable Care Act's "pay or play" rules. It defines a large employer as one with at least 50 full-time employees or full-time equivalents. Beginning in 2014, large employers could be penalized if one or more full-time employees receive a premium tax credit or cost-sharing reduction to purchase health insurance through an exchange instead of the employer's plan. The penalties are $2,000 per year for each full-time employee receiving a subsidy if the employer does not offer coverage, and lesser penalties if the employer's plan is unaffordable or inadequate. It provides examples of how different types of employees are counted.
Health Care Reform Legislative Brief
2013 Compliance Checklist
In light of the Supreme Court's June 28, 2012, decision to uphold the health care reform law, or Affordable Care Act (ACA), employers must continue to comply with ACA mandates that are currently in effect.
This document lists several national health observances for January 2013, including Cervical Health Awareness Month, National Folic Acid Awareness Week, National Radon Action Month, and Thyroid Awareness Month. For each observance, contact information is provided for related organizations and suggestions are made for educational flyers and newsletters focusing on specific health topics within each observance theme.
The document discusses how certain proposed legislation and regulations will impact different types of health plans. It notes that while small group and individual plans will be subject to new deductible and out-of-pocket limit caps in 2014, self-insured group plans and large group plans are proposed to be exempt from these requirements. Grandfathered group health plans would also be exempt. Additionally, it states that under proposed regulations, self-insured group health plans would be responsible for paying proposed reinsurance fees of $63 per covered life each year, though third parties could administer the payments.
1. Regular breast exams, including clinical exams, breast self-exams, and mammograms can help detect breast cancer early by identifying changes in breast tissue.
2. The American Cancer Society recommends clinical breast exams every three years for women ages 20 to 40, and annually for women ages 40 and older. Starting at age 40, yearly mammograms are also recommended.
3. Between clinical exams and mammograms, women should perform monthly breast self-exams to become familiar with their normal breast tissue so any changes can be detected early. Contact a doctor if lumps, dimpling, nipple discharge or pain are noticed during self-exams.
The document provides information on three topics:
1. New temporary guidance has been issued allowing employers up to 13 months to determine if new hires meet eligibility requirements for health plans, as long as coverage begins within 90 days of eligibility.
2. Satisfaction with consumer-driven health plans (CDHPs) is rising, though traditional plan satisfaction is still higher, and declining. CDHP satisfaction increased from 37% in 2006 to 46% in 2011.
3. The trends in CDHP satisfaction are believed to be primarily driven by attitudes toward out-of-pocket health care costs.
This document contains information about Halloween safety, workplace bullying, fall fitness tips, and a recipe for vegetable succotash. It provides tips for trick-or-treating safely such as using reflective tape and flashlights. It defines workplace bullying and advises reporting it. It offers ideas for staying active in fall like planning family outdoor events and making exercise social. Finally, it shares a recipe and cooking instructions for a vegetable-based succotash meal.
1. A Bi-monthly publication from The Gardner Group August 2012
Reflections on Higher Limits for HSA
Supreme Court Contributions
Decision The US Internal Revenue Service announced
the 2013 limits on contribution and out-of-
Late in June, the Supreme pocket spending amounts for health savings
Court of the United States accounts (HSAs) and for the high-deductible
(SCOTUS) upheld the health plans (HDHPs) to which HSAs must be
Affordable Care Act (ACA), linked.
President Obama’s
signature health care The higher rates reflect the cost-of-living
reform law. As with adjustment and rounding rules of Internal
SCOTUS opinions, the devil Revenue Code section 223.
is in the details.
Below is a comparison of the 2012 and 2013 limits:
First, the Court decided that they could rule on the Contribution and Out-of-Pocket Limits for Health Savings Accounts and
individual mandate penalty even though no one had
for High Deductible Health Plans
paid the penalty yet. The Anti-Injuction Act (AIA)
prohibits challenges to a “tax” before it is paid. Chief
Justice Roberts wrote that the intent of Congress was 2012 2013 Change
to classify the consequence of not having health
insurance as a “penalty” and not a “tax” and thus it HSA Contribution Limit
Individual: $3,100 Individual: $3,250 Individual: +$150
(employer + employee)
was exempt from the AIA. Family: $6,500 Family: $6,450 Family: +$200
Second, the Court ruled that the individual mandate, HSA catch-up contributions
scheduled to take effect in 2014, is constitutional (age 55 or older)* $1,000 $1,000 No Change
under Congress’ taxing authority even though it runs
afoul of the Interstate Commerce Clause in the HDHP minimum deductible Individual: $1,200 Individual: $1,250 Individual: +$50
amounts Family: $2,400 Family: $2,500 Family: +$100
Constitution. The Court ruled the mandate “does not
regulate existing commercial activity. It instead
HDHP maximum out-of-
compels individuals to become active in commerce by pocket amounts
purchasing a product…” The Court ruled the mandate Individual: $6,050 Individual: $6,250 Individual: +$200
(deductibles, copayments
Family: $12,100 Family: $12,500 Family: +$400
goes too far and could not survive under the and other amounts, but
Interstate Commerce Clause. So the Court looked at not premiums)
whether the mandate could survive as a tax and ruled * Catch-up contributions can be made any time during the year in which the HSA participant turns 55.
that it could! It explained that the mandate functions
-http://www.shrm.org
like any other tax: it raises revenue; the IRS enforces
it; and it does not carry criminal sanctions.
While it appears the two rulings contradict each
Employees Satisfied With Health
other, think of them this way: Benefits
• Congress enacted both the AIA and the ACA. Despite higher premiums and out-of-pocket costs for
They have the ability to decide whether one health care benefits, U.S. workers’ satisfaction levels with
statute applies to another. Thus the “penalty” employer-provided health care coverage has either risen
survives the AIA. or remained the same compared to three years earlier,
• Congress cannot decide how the Constitution according to a survey by the National Business Group on
applies to a statute, only the Court can. The Health, a nonprofit association of large employers.
Court ruled the “mandate” is permissible under
the Constitution as a “tax” because Congress The survey, Perceptions of Health Benefits in a Recovering Economy, was
has taxing authority. conducted from late May through early June 2012. A total of 1,545 employees
at U.S. organizations with 2,000 or more employees responded to the survey.
The third ruling dealt with Medicaid. The Court ruled
ACA’s expansion of Medicaid is constitutional but the Among the survey highlights:
provision allowing the federal government to revoke • 63 percent of respondents were very satisfied with their current health
all Medicaid funding to states that choose not to coverage provided by their employer or union, although nearly two-
implement the expansion was not. The Court ruled thirds had experienced higher premiums and out-of-pocket costs over
this type of coercion was “a gun to the head” of the the past three years.
states and thus unconstitutional. • Roughly one-third were more satisfied with their coverage compared to
three years earlier. Only 12 percent were less satisfied and 53 percent
While publicly overlooked by most, the expansion of said their satisfaction level had remained the same.
Medicaid is the primary way ACA affords coverage for • 87 percent of employees rated health benefits as very important when
people below 133% of the Federal Poverty Level (FPL). making a decision about accepting a new job or remaining with their
If that coverage is not available, those individuals will employer
be forced to buy private insurance or pay the penalty. • Roughly one in three were not confident in their ability to shop for
health insurance on their own, and more than half were not confident
The full impact of the decision is yet to be seen. The they could purchase the same or better quality insurance on their own.
practical consequences of health care reform may not • While workers expressed satisfaction with their health benefits, a
be known for years. For now, we will continue to wait majority (62 percent) were unable to estimate how much their
for final regulations and help you implement ACA employers pay for their health benefits.
provisions as required. -http://www.shrm.org
2. August 2012
Let Us Take Your Group to the Ball Game!
Enter to win 20 Jacksonville Suns tickets for any remaining home games by simply “Liking” us on
Facebook or “Following” us on LinkedIn between August 1st and August 8th. Follow the links below
to get to our Facebook and LinkedIn Pages. The winner will be announced on August 9th. Good Luck!
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Outcomes-Based Medical Loss Ratio Rebates
Wellness Incentives The Patient Protection and Affordable Care Act of 2010 includes many
provisions that are continuously being uncovered and defined. One such
provision, the Medical Loss Ratio (MLR) provision, requires health insurers who
A coalition of health care
spend more than a specified percentage of premium dollars on categories of
organizations has produced
spending other than “clinical services and activities designed to improve the
new guidance for the use of
quality of healthcare” (claim payments and medical management costs) to
outcomes-based incentives
rebate a portion of the premium dollars collected to enrollees. The minimum
in employer-sponsored
medical loss ratio is 80% for the small group market and 85% for the large
wellness programs.
group market. This requirement first applied to health insurers for calendar
Outcomes-based incentives year 2011 and, to the extent rebates are required, they will be paid before
provide employees with a August 1, 2012.
financial reward for meeting a specific health target—or a
penalty may be imposed for failure to meet a health The MLR is not calculated at the individual plan or employee level, but based
standard—rather than simply providing an incentive to on the collective experience of all plans in a certain, legally-defined grouping.
participate in the program. Outcomes-based incentives are Employer plans are grouped together based generally on the legal entity that
expected to become more common in the workplace as a issued the coverage (insurance company or HMO), the state where the policy is
result of provisions in the Patient Protection and Affordable issued and the appropriate market segment (large group, small group,
Care Act that encourage their use. individual insurance). It is possible that an employer can have more than one
plan within these groupings.
The new guidance includes the following 10 suggestions for
employers using outcome-based incentives: So, what are employers required to do when they receive the rebate
1. Consider using the four biometric target categories of check?
weight, cholesterol, blood pressure and tobacco use.
First, employers must determine who paid the premiums for the health
2. Factor in potential financial and time burdens for insurance policy. If employees made premium contributions, the employer
employees when determining the specific standard you must determine what portion of the rebate is attributable to participant
are asking them to meet. contributions. The portion of the rebate attributable to participant
3. Consider whether the incentive design is likely to place contributions is usually based on the share or percentage of premiums paid by
a greater economic burden on one race, ethnic group employees.
or other category of employees.
Second, the employer must decide how to use the participant’s share of the
4. Consider incentive designs that are reasonable goals
rebate. There are basically three (3) ways outlined by the Department of
(preferably individualized to the employee) rather than
Labor:
ideal targets applied rigidly to all employees.
5. Offer (as required by law) a reasonable alternative • The rebate can be paid to the participants
standard to employees for whom it would be under a fair and equitable allocation method.
unreasonably difficult to achieve a health standard due For example, an employee with family coverage,
to a medical condition, or who have a medical reason who paid a larger share of premiums, would
that makes it inadvisable for them to do so within the get a larger share of the rebate. The employer
allotted time. can also conclude that only current
participants are allowed to share in the
6. For employees with a medical condition that makes it
rebate. Each employee that
unreasonably difficult to achieve the health standard,
receives a share of the
or medically inadvisable to do so, consider deferring to
rebate will recognize
the views of the employee’s health care provider for
additional taxable
setting and achieving a reasonable alternative standard
income.
or providing a waiver.
7. Consider providing all employees with options for • The employer can apply the entire rebate toward future participant
attaining the incentive, rather than only offering an premium payments (i.e. give a “premium holiday”).
alternative standard to those with a medical
circumstance. • The employer could use the rebate to provide enhanced benefits for
participants.
8. Avoid using a reward or penalty that is so large it
discourages health plan enrollment, denies coverage, The DOL suggests that the second and third options should be used only if
or creates too heavy a financial penalty on individuals distributing payments to employees is not cost effective – for example, if the
who do not satisfy an initial wellness standard. payments are de minimis or if they would give rise to tax consequences to the
9. Consider an incentive design that rewards for progress employee. To avoid having to establish a trust to hold the rebate, the
toward the standard targets, instead of just rewarding employer should distribute the premium credit or enact the benefit
employees who meet the goal. enhancement within three months after receipt of the rebate.
10. Consider strategies that help employees integrate The Minimum Loss Ratio (MLR) mandate contained in PPACA has created a
healthy behaviors into their personal value framework myriad of compliance requirements for health insurers, health plans and
by promoting individual choice, so they are more likely employers. Until the Individual Mandate becomes effective in 2014, the
to sustain healthy behavior changes over time. calculation and distribution of rebate checks is potentially the most costly of
Click here for access to the full article. the PPACA requirements to date. The Gardner Group recognizes the challenges
faced in complying with PPACA and is monitoring legislation, interim rules and
- By Stephen Miller, CEBS operational best practices to provide direction through these legislative
- www.shrm.org nuances.