Two of G&A Partners' Health Care Reform Specialists review potential strategies heading into 2016 that employers can use to ensure your business remains compliant with the employer provisions and mandate of the Affordable Care Act.
Discussion topics will include:
> The changes going into effect next year for employers with 50 or more full-time equivalent employees.
> The pending IRS reporting requirements employers will need to comply with.
> G&A Partners' ACA compliance tools and services.
The 2014 Filing Season Technical Tax Update is a presentation by Jon Karp, Whitley Penn Tax Partner. Karp has more than 20 years of tax, advisory, and financial services and public accounting experience focused on C-corporations, S-corporations, partnerships and high net-worth individuals. This presentation covers a review of new tax rates, surtax on net investment income and new forms, PEP and PEASE limitations and other tax changes.
We want to help you manage your tax activities and simplify complex tax laws. We hope you’ll find that our 2014 Quick Tax Facts guide helps you do just that. This handy guide compiles frequently changing tax information applicable to most businesses and households.
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
The 2014 Filing Season Technical Tax Update is a presentation by Jon Karp, Whitley Penn Tax Partner. Karp has more than 20 years of tax, advisory, and financial services and public accounting experience focused on C-corporations, S-corporations, partnerships and high net-worth individuals. This presentation covers a review of new tax rates, surtax on net investment income and new forms, PEP and PEASE limitations and other tax changes.
We want to help you manage your tax activities and simplify complex tax laws. We hope you’ll find that our 2014 Quick Tax Facts guide helps you do just that. This handy guide compiles frequently changing tax information applicable to most businesses and households.
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
The Recovery 101 presentation given on May 19, 2009 in Flint, MI. Hosted by the Mid Michigan Innovation Team in collaboration with Corporation for a Skilled Workforce and the Mott Community College Regional Technology Center. Presenters include representatives from Corporation for a Skilled Workforce, the Michigan Department of Energy, Labor and Economic Growth, the Michigan Economic Development Corporation, and the National Employment Law Project.
Get the very latest on important tax law changes that will impact returns for Tax Year 2013. There are so many changes to keep track of each year. Let us us do the legwork and keep you up to speed on the current status of tax law changes and extenders. Topics will include the Defense of Marriage Act, Post 2013 Affordable Care Act changes and other IRS initiatives.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our payroll senior manager, Eve Iunco, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
This year, we will also be including a presentation from our Head of Cyber Security, Richard Wilding, who will provide an update on the latest ways to protect your business from cybercrime. This concise briefing will update you on the latest cyber scam trends and show you how you can act to protect your payroll and business data.
Topics covered will include:
Payroll update
•Legislation changes - recent and to come
•New student loan - postgraduate
•Payslip changes
•Right to work - potential risks
•General update
Cyber security briefing
•Current risks and threats
•ID theft
•CV/Employee history fraud
•GDPR
ACA, Health Insurance, and Taxes--A Full-Plate Discussion for Small BusinessesPYA, P.C.
A recent “Lunch & Learn,” jointly presented by PYA and Careadigm, provided businesses with answers to often-asked questions about healthcare reform, the Affordable Care Act (ACA), and the effects on health insurance coverage and taxes.
This presentation will be two hours in duration and will offer two CPE credits. The presentation will focus on tax law updates for both businesses and individuals that are expected to be passed. The discussion during the webinar will feature information on both sides, as they are often interdependent.
The webinar will also touch on the tax policies of some of the 2016 presidential candidates and how these policies will impact you and your organization.
Many leaders are pushing guarantee income as part of social policy reforms. The problem is guarantee income is very costly for government with limited benefit in areas of productivity and job quality.
Can your business use a hefty tax credit? Thanks to the federal Work Opportunity Credit (WOTC), you could qualify for a credit of up to $9,600 per veteran if you hire an eligible vet by the end of the year. Of course you will need to move quickly to make it happen.
Year-End Tax and Financial Planning by myStockOptions.comBruce Brumberg
This presentation provides a timely overview of year-end financial-planning and tax topics for stock compensation, including points of importance for employee education and for financial advisors. Special attention is given to issues involving tax-rate increases. While each annual edition features planning concerns specific to that year-end, the general ideas presented here are perennially useful.
WORK OPPORTUNITY TAX CREDIT: HOW EMPLOYERS CAN MAXIMIZE HIRING INVESTMENTCost Management Services
Brian Kelly hosts an interactive online workshop on the Work Opportunity Tax Credits “WOTC” for CPA Academy. The 1 hour session will focused on How Employers Can Maximize Hiring Investment. The webinar, was targeted at the accounting community, CPAs, CEOs and CFOs, and CPE Credits were available for attending.
Attendees learn how to add value to CPA service and take advantage of the billions dollars that are available today through the WOTC Tax Credit program. #WOTC
Visit our website www.cmswotc.com to learn more.
You pay self-employment (SE) tax when net earnings from
self-employment are $400 or more. You are self-employed
if you carry on a trade or business as a sole proprietor (including
farmers) or as a general partner in a partnership.
A trade or business generally is an activity carried on for
a livelihood or in good faith to make a profit. Facts and circumstances
determine whether or not an activity is a trade
or business.
The Recovery 101 presentation given on May 19, 2009 in Flint, MI. Hosted by the Mid Michigan Innovation Team in collaboration with Corporation for a Skilled Workforce and the Mott Community College Regional Technology Center. Presenters include representatives from Corporation for a Skilled Workforce, the Michigan Department of Energy, Labor and Economic Growth, the Michigan Economic Development Corporation, and the National Employment Law Project.
Get the very latest on important tax law changes that will impact returns for Tax Year 2013. There are so many changes to keep track of each year. Let us us do the legwork and keep you up to speed on the current status of tax law changes and extenders. Topics will include the Defense of Marriage Act, Post 2013 Affordable Care Act changes and other IRS initiatives.
Payroll legislation is constantly changing and keeping fully up to date can be challenging. Our payroll senior manager, Eve Iunco, will present a comprehensive update and will guide you through all the recent legislative changes and those that will be coming up in the near future. She will also draw your attention to common problems and pitfalls that clients regularly need help and advice with.
This year, we will also be including a presentation from our Head of Cyber Security, Richard Wilding, who will provide an update on the latest ways to protect your business from cybercrime. This concise briefing will update you on the latest cyber scam trends and show you how you can act to protect your payroll and business data.
Topics covered will include:
Payroll update
•Legislation changes - recent and to come
•New student loan - postgraduate
•Payslip changes
•Right to work - potential risks
•General update
Cyber security briefing
•Current risks and threats
•ID theft
•CV/Employee history fraud
•GDPR
ACA, Health Insurance, and Taxes--A Full-Plate Discussion for Small BusinessesPYA, P.C.
A recent “Lunch & Learn,” jointly presented by PYA and Careadigm, provided businesses with answers to often-asked questions about healthcare reform, the Affordable Care Act (ACA), and the effects on health insurance coverage and taxes.
This presentation will be two hours in duration and will offer two CPE credits. The presentation will focus on tax law updates for both businesses and individuals that are expected to be passed. The discussion during the webinar will feature information on both sides, as they are often interdependent.
The webinar will also touch on the tax policies of some of the 2016 presidential candidates and how these policies will impact you and your organization.
Many leaders are pushing guarantee income as part of social policy reforms. The problem is guarantee income is very costly for government with limited benefit in areas of productivity and job quality.
Can your business use a hefty tax credit? Thanks to the federal Work Opportunity Credit (WOTC), you could qualify for a credit of up to $9,600 per veteran if you hire an eligible vet by the end of the year. Of course you will need to move quickly to make it happen.
Year-End Tax and Financial Planning by myStockOptions.comBruce Brumberg
This presentation provides a timely overview of year-end financial-planning and tax topics for stock compensation, including points of importance for employee education and for financial advisors. Special attention is given to issues involving tax-rate increases. While each annual edition features planning concerns specific to that year-end, the general ideas presented here are perennially useful.
WORK OPPORTUNITY TAX CREDIT: HOW EMPLOYERS CAN MAXIMIZE HIRING INVESTMENTCost Management Services
Brian Kelly hosts an interactive online workshop on the Work Opportunity Tax Credits “WOTC” for CPA Academy. The 1 hour session will focused on How Employers Can Maximize Hiring Investment. The webinar, was targeted at the accounting community, CPAs, CEOs and CFOs, and CPE Credits were available for attending.
Attendees learn how to add value to CPA service and take advantage of the billions dollars that are available today through the WOTC Tax Credit program. #WOTC
Visit our website www.cmswotc.com to learn more.
You pay self-employment (SE) tax when net earnings from
self-employment are $400 or more. You are self-employed
if you carry on a trade or business as a sole proprietor (including
farmers) or as a general partner in a partnership.
A trade or business generally is an activity carried on for
a livelihood or in good faith to make a profit. Facts and circumstances
determine whether or not an activity is a trade
or business.
Counterfeiting and Semiconductor Value Chain Economics - COG 2013, Mr. Rory KingIHS
Supply Chain Risk Insight into Market Sense and Respond Actions of Counterfeiters
Rory King
Global Director, Supply Chain, IHS Inc.
Counterfeit parts have proliferated dramatically in recent years, presenting huge challenges for electronics manufacturing and specifically military and aerospace application. This session will offer unique new market trends, observations, and best practices on the issue of economics, semiconductor value chains, obsolescence, counterfeit electronics, and market impacts such as fact-based insight into market indicators like correlation among counterfeits, semiconductor factory utilization, component obsolescence, semiconductor availability, price volatility, and supply-and-demand equilibrium.
Digital Jobs London. We recruit for jobs all over the Digital Sphere for Media Owners, Publishers, Ad technology, Ecommerce, Media & Marketing Agencies. www.spherelondon.co.uk
Middle Tennessee Society for Human Resource Management and Bass, Berry & Sims invite you to attend a Legal Education Workshop on ACA Reporting and Confidentiality Agreements. Please join us for a presentation regarding the newly released IRS Forms 1094 and 1095, including which employers are subject to the reporting obligation, the information those employers will need to collect in 2015, and the ACA reporting deadlines; as well as, a discussion of the most conspicuous documents that companies should be reviewing and updating, now, to avoid scrutiny; such as, employee handbooks, codes of conduct and severance agreements. This promises to be a lively and interactive discussion.
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
There is a lot of confusion and misunderstanding about what the Affordable Care Act (Obamacare) is and how it will affect your business and employees. It is important to learn how it relates to you, your employees and your business. There are many moving parts and there are changes ahead. Our blog series and webinars will describe what the Affordable Care Act is "in plain English" and keep you up to date on the latest information.
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.
ADP Totalsource - Affordable Care Act Reporting and ComplianceTom Rehnberg
The Affordable Care Act represents a huge administrative burden this coming year and businesses are looking for a solution. The ADP Totalsource platform has the ability to relieve this new compliance burden to keep companies from risk of audits and penalties.
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.
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
IRS Administration of Social Welfare Policy Roger Royse
Overview:
- The U.S. tax code contains over $1 trillion of expenditures designed to encourage certain behavior among taxpayers, e.g., to encourage spending, saving, and working
- With most tax expenditures, taxpayers declare their own eligibility as opposed to direct spending programs which require agency approval
- Tax expenditures take many different forms
- Exemptions and "above-the-line" deductions (54%)
- Itemized deductions (30%)
- Refundable tax credits (15%)
- Non-refundable tax credits (1%)
Similar to Preparing For The Affordable Care Act In 2016 (20)
G&A Partners Webinar: Legal Pitfalls to Avoid During the Hiring ProcessG&A Partners
f you’ve had any experience hiring employees, you know that there’s no shortage of things that can go wrong during the hiring process: you might miss out on the best candidate; you might hire someone who doesn’t fit in to your organization, or, worst of all, you might say or do something that leaves you and your employer open to a lawsuit. While no company’s hiring process is perfect, by implementing and following carefully constructed hiring policies and procedures, you can ensure that both you and your employer are protected from costly litigation.
This webinar, hosted by Sean O’Donnell, one of G&A Partners' experienced HR advisors, explains how to avoid some of the most common pitfalls of the hiring process, including:
• Labor and employment laws associated with each stage of the hiring process;
• How to create and enforce legally compliant hiring policies and procedures;
• How to improve your hiring process while protecting your organization from discrimination charges.
What's Going on in Labor and Employment Law: 2016 and BeyondG&A Partners
What’s trending in the world of human resources compliance? Get the inside scoop on the hottest topics in labor and employment law from a board-certified expert in this fast-paced webinar program.
How to Respond to Active Shooter Incidents in the Workplace G&A Partners
Over the past few months, coverage of mass shootings at Umpqua Community College in Roseburg, Oregon, and the Inland Regional Center in San Bernardino, California, has gripped the country and shone a national spotlight on what law enforcement calls “active shooter incidents.” According to a report released by the FBI, the most likely places for an active shooter incident to occur are commercial businesses, a fact that has many employers worried about the safety of their employees and customers.
Helping Employees Find a Work-Life BalanceG&A Partners
It’s no secret that the composition and needs of today’s workforce is completely different than that of 50 years ago, or even 20 years ago. With so many more demands on their time, it’s no wonder that the majority of employees struggle to balance their personal and professional responsibilities. Why should employers care? Employees who feel overworked are generally unhealthier, unhappier, less productive and more prone to absenteeism than employees who have achieved a work-life balance, and can negatively impact an organization’s overall performance.
G&A Webinar: Religion in the Workplace: January 2016 G&A Partners
Today's workforce is made up of individuals with varying and sometimes conflicting opinions about appropriate religious expression, particularly in the workplace. Because religion can be so deeply personal, disagreements tend to be uncomfortable, especially when emotions run high. In this atmosphere, employers may face challenging questions as they attempt to balance the rights of employees and the needs of the business, and be uncertain of what actions or policies they can and cannot implement to address the issue of religion.
Join us for a free webinar on Thursday, January 28 at 11 a.m. CST as Sean O’Donnell, one of our experienced HR advisors, explores the dos and don’ts of how to handle religion in the workplace.
Attendees of this free webinar will:
• Learn about the legal background of this issue, including federal regulations, case law and best practices;
• Explore an in-depth look at all issues of religion in the workplace: discrimination, harassment, accommodation and inclusion; and
• Come away with knowledge and practical strategies to deal with situations that may arise concerning religion in the workplace.
In this webinar, our HR expert reviewed the purpose and definition of the Family Medical Leave Act (FMLA), the rights and responsibilities of both employees and employers under FMLA, as well as how to recognize potential reasons for covered leave and what necessary steps you can take as outlined under FMLA.
In the work-centered world that we live in today, employees can more easily face burnout. Not only does this lead to detrimental mental, physical, and emotional health issues for the employee, it also has the potential to adversely impact the quality of their work, the work environment, and the overall business as a whole. This webinar covers risk factors that lead to burnout, how to identify burnout in employees, and how to mitigate the circumstances that can lead to burnout.
Taking time to set and communicate performance objectives seems to overwhelm all managers at one point or another. In this webinar, Denise Macik, one of G&A Partners’ HR experts, will discuss the purpose of effective expectation discussions, how set performance goals and communicate them with your team, and provide guidance on how to handle tough situations that may happen during a discussion about performance.
Best Practices When Issuing Discipline and TerminationsG&A Partners
If you ask any manager what their least favorite part of their job is, odds are one of the top answers will be about firing or reprimanding employees. Having to terminate or discipline an employee is perhaps one of the most uncomfortable and unpleasant parts of being a manager. In this webinar, Sean O'Donnell, one of G&A Partners' HR experts, will talk about some best practices and potential legal pitfalls for managers when issuing employee disciplinary actions and terminations.
Building an effective safety culture editsG&A Partners
Join us as we offer proven solutions and techniques that encourage company-wide buy in for your safety initiatives. We will discuss the benefits of empowering your employees to take personal responsibility for their own safety, as well as the safety of those around them. Topics will include incentive programs, visual safety, and behavioral-based safety programs.
The traditional model for performance appraisals is proving to cause more problems than employers intended. Studies show that performance appraisals typically yield skewed results, have the ability to psychologically impact the employees, and are time-consuming with little ROI. In this webinar we will discuss:
• Specific problems with the traditional performance appraisal system affecting employees, managers, and the organization as a whole
• Effective tools that have been proven to accurately measure performance with valid outcomes
• Why employers should move away from the traditional performance appraisal model and move towards the performance management model
Recruitment Process Outsourcing WebinarG&A Partners
Host: Jose Laurel - Director of Recruitment Services G&A Partners
Recruitment Process Outsourcing (RPO) is a form of business where an employer transfers all or part of its recruitment processes to an external provider. This webinar is intended for recruiters, hiring managers, business owners and executives.
Understand the meaning of Recruitment Process Outsourcing. Become familiar with the multiple components
Determine how an RPO can be utilized in their organizations. Recognize that RPO is not just one process but a series of processes that can be used as needed
Answer the questions, do we have a recruiting process that works, or do we need to explore RPO options. Learn the benefits that an RPO can have on their organization.
Identify how to build alignment between recruitment efforts and corporate strategy. Seek next steps to improve recruiting and be creative in a competitive employee driven market
This program will cover the hottest topics in labor and employment law for 2015, including EEOC’s strategic initiatives, recent wage and hour developments, the NLRB’s encroachment into the non-union workplace, policy issues to consider in the year ahead, continuing questions about social media challenges, and more. This program will be a fast-paced look at these and various other trends that will impact employers this year and beyond, and will be aimed at enabling participants to get ahead of the curve to identify potential risks within their organizations.
• Goals for this webinar - Agenda
• Agency Update
• EEOC Strategic Initiatives
• Medical Issues in the Workplace
• Wage and Hour Developments
• The NLRB in Your Workplace
• Social Media Challenges
• Unemployment
• Reminders and Next Steps
G&A Partners Webinar - Respect in the workplaceG&A Partners
Maintaining respect and civility is a key component of creating a positive work environment. In this webinar, Vance Daniels, SPHR, will discuss how to identify and deal with conflict, harassment and discrimination, and what supervisors can do to promote respect in the workplace.
Resolving interpersonal conflict in the workplace
Recognizing and reporting harassment & discrimination
Handling complaints and taking corrective action
Professional Employer Organizations: Keeping Turnover Low and Survival HighG&A Partners
In the 2013 report, “Professional Employer Organizations: Fueling Small Business Growth,” a comprehensive analysis of existing economic data showed that small businesses in PEO arrangements have higher growth rates than other small
businesses, and small business executives who use PEOs are better able to focus their attention on the core business. In further exploring the impact of PEOs and their potential to help small businesses better meet the challenges of today’s
demanding economic conditions, this follow-up study examines employee turnover and business survival rates for businesses using PEOs and compares them to national data available from the U.S. Bureau of Labor Statistics (BLS). Applying a variety of different data specifications, we consistently found that PEO clients have lower employee turnover rates and lower rates of business failure than comparable national averages, after controlling for factors such as industry, size, and state of location.
Please join us for a G&A sponsored webinar with our outside counsel and nationally recognized expert on the Affordable Care Act, Seth Perretta of Groom Law Group, Chartered. Seth Perretta, who is located in Washington, DC and represents many employers and insurers (as well as the American Benefits Council (ABC) and America’s Health Insurance Plans (AHIP)), will provide an overview of what employers should be thinking about in 2015 with respect to the ACA. Seth will discuss, in part, the following:
Immediate issues of concern for employers who need to comply with the employer mandate as of January 1, 2015
Pitfalls for small employers with respect to the ACA, including compliance risks associated with small employers seeking to reimburse employees for their out-of-pocket medical expenses, including individual insurance premiums
The future of the high-cost “Cadillac Tax” provision and its likely effects on employer plans
The Supreme Court’s highly anticipated decision in King v. Burwell, and its potential to dismantle the ACA
Recent legislative activity related to health reform back in Washington, DC and the likelihood that this activity will lead to changes in the rules that govern your employer benefit plan offerings
Avoiding Unwanted Scrutiny Against Unemployment Insurance LawsG&A Partners
New conditions by the Federal government require all states to pass legislation to punish employers (or their agent’s) for demonstrating a pattern of failure to adequately respond to state UI information requests.
Employer responses to unemployment insurance claims is no longer a situation in which they can choose not to respond, but rather a requirement that must be performed by employers in order to be in compliance with these changes.
This webinar serves to educate the participants in explaining how and why this action by the federal government occurred and how to respond to these new changes.
An HR audit is a means of assessing a company's level of compliance with federal and state laws that measures the effectiveness of your HR policies and practices. In this webinar we will discuss employee relations, employee classification, job descriptions, and the interview process.
In the past, in-house human resources professionals and Professional Employer Organizations (PEOs) have had a rocky relationship. The main cause of this rift has been the belief that PEOs are out to replace in-house HR. G&A Partners, a Texas-based PEO, takes a closer look at this long-held - but completely false - myth, and explains why HR professionals should embrace, not fear, the services that Professional Employer Organizations offer.
Webinar- Recruitment Process OutsourcingG&A Partners
Recruitment Process Outsourcing (RPO) is a form of business where an employer transfers all or part of its recruitment processes to an external provider. This webinar is intended for recruiters, hiring managers, business owners and executives.
In this webinar you will:
Understand the meaning of Recruitment Process Outsourcing
Become familiar with the multiple components
Determine how RPO can be utilized in your organization
Recognize that RPO is not just one process but a series of processes that can be used as needed
Learn the benefits that RPO can have on your organization
Identify how to build alignment between recruitment efforts and corporate strategy
Seek next steps to improve recruiting and be creative in a competitive, employee-driven market
Under Pressure : Kenneth Kruk's StrategyKenneth Kruk
Kenneth Kruk's story of transforming challenges into opportunities by leading successful medical record transitions and bridging scientific knowledge gaps during COVID-19.
COVID-19 PCR tests remain a critical component of safe and responsible travel in 2024. They ensure compliance with international travel regulations, help detect and control the spread of new variants, protect vulnerable populations, and provide peace of mind. As we continue to navigate the complexities of global travel during the pandemic, PCR testing stands as a key measure to keep everyone safe and healthy. Whether you are planning a business trip, a family vacation, or an international adventure, incorporating PCR testing into your travel plans is a prudent and necessary step. Visit us at https://www.globaltravelclinics.com/
TOP AND BEST GLUTE BUILDER A 606 | Fitking FitnessFitking Fitness
"Feature:
• Intelligent Ergonomically Design Glute Builder Is A Must Have For Those Looking To Target Their Gluteal Muscles And Hamstrings With Precision.
• The Ability To Adjust The Starting Position, This Machine Allows For A More Targeted Workout That Is Tailored To Your Specific Needs.
• Spacious And Supportive Cushioned Seat Provide Added Comfort And Stability During Your Workout."
Get more information visit on:- www.fitking.in
Our mail I.D:-care@fitking.in, fitking.in@gmail.com
Call us at :- 9958880790, 9870336406, 8800695917
Deep Leg Vein Thrombosis (DVT): Meaning, Causes, Symptoms, Treatment, and Mor...The Lifesciences Magazine
Deep Leg Vein Thrombosis occurs when a blood clot forms in one or more of the deep veins in the legs. These clots can impede blood flow, leading to severe complications.
KEY Points of Leicester travel clinic In London doc.docxNX Healthcare
In order to protect visitors' safety and wellbeing, Travel Clinic Leicester offers a wide range of travel-related health treatments, including individualized counseling and vaccines. Our team of medical experts specializes in getting people ready for international travel, with a particular emphasis on vaccines and health consultations to prevent travel-related illnesses. We provide a range of travel-related services, such as health concerns unique to a trip, prevention of malaria, and travel-related medical supplies. Our clinic is dedicated to providing top-notch care, keeping abreast of the most recent recommendations for vaccinations and travel health precautions. The goal of Travel Clinic Leicester is to keep you safe and well-rested no matter what kind of travel you choose—business, pleasure, or adventure.
The global radiation oncology market size reached US$ 8.1 Billion in 2023. Looking forward, IMARC Group expects the market to reach US$ 14.5 Billion by 2032, exhibiting a growth rate (CAGR) of 6.5% during 2024-2032.
More Info:- https://www.imarcgroup.com/radiation-oncology-market
Empowering ACOs: Leveraging Quality Management Tools for MIPS and BeyondHealth Catalyst
Join us as we delve into the crucial realm of quality reporting for MSSP (Medicare Shared Savings Program) Accountable Care Organizations (ACOs).
In this session, we will explore how a robust quality management solution can empower your organization to meet regulatory requirements and improve processes for MIPS reporting and internal quality programs. Learn how our MeasureAble application enables compliance and fosters continuous improvement.
CHAPTER 1 SEMESTER V PREVENTIVE-PEDIATRICS.pdfSachin Sharma
This content provides an overview of preventive pediatrics. It defines preventive pediatrics as preventing disease and promoting children's physical, mental, and social well-being to achieve positive health. It discusses antenatal, postnatal, and social preventive pediatrics. It also covers various child health programs like immunization, breastfeeding, ICDS, and the roles of organizations like WHO, UNICEF, and nurses in preventive pediatrics.
Global launch of the Healthy Ageing and Prevention Index 2nd wave – alongside...ILC- UK
The Healthy Ageing and Prevention Index is an online tool created by ILC that ranks countries on six metrics including, life span, health span, work span, income, environmental performance, and happiness. The Index helps us understand how well countries have adapted to longevity and inform decision makers on what must be done to maximise the economic benefits that comes with living well for longer.
Alongside the 77th World Health Assembly in Geneva on 28 May 2024, we launched the second version of our Index, allowing us to track progress and give new insights into what needs to be done to keep populations healthier for longer.
The speakers included:
Professor Orazio Schillaci, Minister of Health, Italy
Dr Hans Groth, Chairman of the Board, World Demographic & Ageing Forum
Professor Ilona Kickbusch, Founder and Chair, Global Health Centre, Geneva Graduate Institute and co-chair, World Health Summit Council
Dr Natasha Azzopardi Muscat, Director, Country Health Policies and Systems Division, World Health Organisation EURO
Dr Marta Lomazzi, Executive Manager, World Federation of Public Health Associations
Dr Shyam Bishen, Head, Centre for Health and Healthcare and Member of the Executive Committee, World Economic Forum
Dr Karin Tegmark Wisell, Director General, Public Health Agency of Sweden
3. Legal
Disclaimer
What
We
KNOW
“We
know
there
are
known
knowns,
i.e.
things
we
know
we
know.
We
also
know
there
are
known
unknowns,
that
is
to
say
we
know
there
are
things
we
know
we
don’t
know.
But
there
are
also
unknown
unknowns
–
the
ones
we
don’t
know
we
don’t
know.”
Defense
Secretary
Donald
Rumsfeld
3
5. PPACA
Key
Provisions
• Applicable
Large
Employer
(ALE)
-‐
Calculated
at
“Controlled
Group”
Level
Plan
Years
Star,ng
2015
ü 100+
FTE
Equivalents
ü Must
Offer
MEC
to
70%
FTEs
v $2,000
X
All
FTEs
(-‐
80)
ü Qualifying
(60%
Min
Value)
ü Affordable
(9.56%
Income)
v $3,000
X
FTEs
subsidized
in
a
Public
Healthcare
Exchange
Plan
Years
Star,ng
2016
ü 50+
FTE
Equivalents
ü Must
Offer
MEC
to
95%
FTEs
v $2,000
X
All
FTEs
(-‐
30)
ü Qualifying
(60%
Min
Value)
ü Affordable
(9.66%
Income)
v $3,000
X
FTEs
subsidized
in
a
Public
Healthcare
Exchange
ALE
Tier
1
Tier
2
Notes:
-‐
Tier
1
applies
to
FT
EE
&
dependent
children
to
age
26
ONLY
(not
spouses,
not
PT)
-‐
Tier
2
applies
to
Employee
ONLY
(not
spouse
or
children)
and
cannot
exceed
Tier
1
maximum
penalty
-‐
FTEs
exclude
Contract
Employees,
Partners,
Tan
Hartley
-‐
In
determining
ALE
status
exclude
Veterans
receiving
coverage
through
US
Armed
Forces
plans
-‐
PenalDes
may
be
assessed
on
an
EIN
by
EIN
basis
5
6. PPACA
Cheat
Sheet
6
Key
Provisions
of
Health
Reform
-‐
PPACA
Cheat
Sheet
Plan
Year
Beginning
2015
2016
2018
Applicable
Large
Employer
(1)
100+
FTE
Equivalents
50+
FTE
Equivalents
Cadillac
Tax
Provision
Tier
1
-‐
MEC
Offering
70%
of
FTEs/Dep
Children
to
26
95%
of
FTEs/Dep
Children
to
26
40%
Excise
Tax
on
High
Value
Plans
$2,000
penalty
X
All
FTEs
(-‐
80)
$2,000
penalty
X
All
FTEs
(-‐
30)
Excess
over
$10,200
Single
Tier
2
-‐
Qualifying/Affordable
60%
Minimum
Actuarial
Value
60%
Minimum
Actuarial
Value
Excess
over
$27,500
Family
9.56%
of
income
EE
Only
Rate
9.66%
of
income
EE
Only
Rate
Includes
HRA/HSA/FSA
contribuDons
$3,000
X
each
FTE
with
subsidized
$3,000
X
each
FTE
with
subsidized
coverage
in
Public
Health
Exchange
coverage
in
Public
Health
Exchange
PPACA
Sec,on
6055
(not
to
exceed
Tier
1
penalty
maximum)
(not
to
exceed
Tier
1
penalty
maximum)
Repor,ng
of
MEC
Coverage
Spousal
Offering
Not
Required
Not
Required
1094-‐B
Filed
to
IRS
w/copies
of
1095-‐B
Out-‐of-‐Pocket
Maximum
$6,600
Ind
$6,850
Ind
Who
Files
-‐
Insurer
or
Plan
Sponsor
$13,200
Fam
$13,700
Fam
Due
Date
-‐
Last
Day
in
February
if
by
paper
Must
be
Embedded
(2)
Last
Day
in
March
if
electronic
PCORI
Fee
$2
per
Covered
Life
$2
per
Covered
Life
1095-‐B
Sent
to
Employee
Transi,onal
Reinsurance
Fee
$44
per
Covered
Life
$27
per
Covered
Life
Who
Sends
-‐
Insurer
or
Plan
Sponsor
Auto
Enroll
200+
TBD
TBD
Due
Date
-‐
January
31st
(02/01/16)
(1)
For
ALE
status
FTE
excludes
Contract
EEs,
Partners,
Tan
Hartley,
and
Veterans
receiving
medical
coverage
through
a
US
Armed
Forces
program
PPACA
Sec,on
6056
(2)
Embedded
OOP
Max
-‐
each
family
member
is
responsible
for
meeDng
ONLY
the
individual
OOP
Max
ALE
Repor,ng
for
Shared
Responsibility
1094-‐C
Filed
to
IRS
w/copies
pf
1095-‐C
Grandfathered
Plans
(March
23,
2010)
Avoid
the
Following
PPACA
Mandates:
Who
Files
-‐
Employers
who
are
ALEs
-‐
Cover
immunizaDons
and
certain
prevenDve
care
without
cost
sharing
Due
Date
-‐
Last
Day
in
February
if
by
paper
-‐
Maximum
Out-‐of-‐Pocket
Limits
and
DeducDbles/Copays
must
apply
to
OOP
Max
Last
Day
in
March
if
electronic
-‐
Allow
member
choice
of
parDcipaDng
primary
care
physicians
and
pediatricians
1095-‐C
Sent
to
Employee
-‐
Allow
direct
access
(no
referral)
to
OB/GYN
services
Who
Sends
-‐
Employers
who
are
ALEs
-‐
Cover
emergency
services
without
pre-‐authorizaDon
or
increased
cost
share
out
of
network
Due
Date
-‐
January
31st
(02/01/16)
-‐
Provide
internal
and
external
review
processes
for
certain
denied
claims
General
Notes
-‐
Eliminate
discriminaDon
in
favor
of
highly
compensated
individuals
IRS
filings
of
250+
forms
must
be
electronic
-‐
Prohibit
discriminaDon
based
on
parDcipaDon
in
clinical
trials
Self-‐Funded
ERs
will
use
only
1094C/1095C
forms
to
report
both
secDons
6055
&
6056
-‐
EssenDal
health
benefits,
metal
levels
and
deducDble
limits
starDng
2014
(Small
Group
Plans
ONLY)
-‐
Modified
community
raDng
starDng
2014
(Small
Group
Plans
ONLY)
Form
1095-‐A
is
sent
to
EEs
who
are
enrolled
in
a
public
health
care
exchange
-‐
Guaranteed
issue
and
renewal
starDng
2014
(Insured
Plans
ONLY)
PPACA
Cheat
Sheet
10.06.15
v5
7. What
PPACA
Does
NOT
Require
• May
ignore
up
to
30%
of
FTEs
without
triggering
Tier
1
penalty
(30%
will
change
to
5%
in
2016)
• May
measure
and
trigger
Tier
1
penalty
on
an
EIN-‐by-‐EIN
basis
• No
obligaDon
to
offer
anything
to
Spouses
• Spouse/Children
offerings
do
NOT
need
to
be
Qualifying
&
Affordable
• May
minimize
“eligible”
FTEs
through
workforce
management
• Even
if
coverage
is
not
“Qualifying
&
Affordable”
no
employer
penalty
if:
Ø Employee
is
eligible
for
Medicare
or
Medicaid
Ø Employee
enrolls
in
any
employer-‐based
coverage
Ø Employee
doesn’t
want
coverage,
or
gets
it
someplace
other
than
Public
Exchange
• Wellness
surcharges
may
help
reduce
cost,
but
may
trigger
Tier
2
penalty:
Ø Tobacco
surcharges
–
calculated
at
the
“compliant”
rate
Ø General
wellness
–
calculated
at
“non-‐compliant”
rate
7
8. PPACA
–
ALE
by
Controlled
Group
Level
• Determining
“Applicable
Large
Employer”
(ALE)
Status
Ø Must
be
done
at
“Controlled
Group”
level
Ø Based
on
FT
“Equivalents”
(e.g.
2
PT
x
15
Hpw
=
1
FTEq
at
30
Hpw)
• Example
A
–
Two
Single
Employers
(No
Controlled
Group):
Ø Group
A
-‐
75
FTEs
–
ALE
for
2016
(no
penalty
2015)
Ø Group
B
-‐
45
FTEs
–
Not
an
ALE
(no
penalDes
2015
or
2016)
• Example
B
–
Two
Employers
in
a
Controlled
Group:
Ø Group
A
-‐
75
FTEs
–
ALE
for
2015
Ø Group
B
-‐
45
FTEs
–
ALE
for
2015
ü (total
75
+
45
=
120
FTEs)
8
9. PPACA
–
Tier
1
Penalty
Assessed
by
EIN
Tier
1
Penalty
Assessment
-‐
Example
-‐
Controlled
Group
with
2
EINs
Group
A
FTEs
75
Offer
MEC
to
All
FTEs
in
Group
A
Group
B
FTEs
45
NO
MEC
offer
to
FTEs
in
Group
B
Total
Group
120
Qualifies
as
ALE
for
Plan
Year
2015
ILLUSTRATIVE
SINGLE
EMPLOYER
Assessed
By
Group
EIN
Group
A
Group
B
Coverage
Offer
75
75
0
Total
FTEs
120
75
45
Percentage
63%
100%
0%
Calculate
Penalty
Total
FTEs
120
N/A
45
Less
Allowance
-‐80
N/A
-‐30
Net
Penalty
FTEs
40
N/A
15
Penalty
per
FTE
$2,000
N/A
$2,000
Total
Penalty
$80,000
$0
$30,000
Note:
80
FTE
"allowance"
is
prorated
by
EIN
9
11. What
Is
Your
Strategy?
• Play
or
Pay?
• Plan
eligibility
• Benefit
offerings
• Measurement
and
stability
periods
• Tracking
of
hours
• IRS
ReporDng
• NoDce
and
disclosure
requirements
11
12. Plan
Eligibility
• Available
to
ALL
EEs,
or
Select
Divisions/EINs?
• Employee
+
Children
to
26
only,
or
Family?
• Exclude
Spousal
Coverage
Altogether?
• Exclude/Surcharge
Only
Working
Spouses?
• WaiDng
Period
–
Maximum
Allowed
or
Lower?
• Measurement
Period
Approach?
12
13. Benefit
Offerings
• Standard
Plan
Offerings
(Gold,
Silver,
Bronze)?
• Minimum
Coverage
Offerings
(MEC/MVP
Plans)?
• HDHP,
HSA,
HRA
Plan
Offerings?
• Defined
ContribuDon,
or
Percent
of
Premium?
• Standard
Networks,
or
Limited
Access?
• AlternaDve
ACOs/RelaDve
Based/Concierge?
• IncenDve
Based
(Wellness,
Tobacco
CessaDon)?
13
14. Determining
Employee
Status
• Standard
Measurement
Period
–
Period
an
employer
chooses
(3-‐12
months)
to
check
and
confirm
whether
or
not
a
Part-‐
Time
Employee
did
in
fact
work
less
than
an
average
of
30
hours
per
week
during
the
Standard
Measurement
Period.
Can
vary
by
class
of
EE
(union
vs.
non
union,
hrly
vs.
salary,
diff.
states,
etc).
• Stability
Period
–
Period
must
be
at
least
as
long
as
the
Measurement
Period
and
no
less
than
6
months.
Period
in
which
an
employee
retains
the
status
that
was
determined
during
Measurement
Period.
• Administra,ve
Period
-‐
An
employer
may
take
up
to
90
days
between
the
Measurement
and
Stability
periods
to
determine
eligibility,
known
as
the
AdministraDve
Period;
however,
coverage
must
be
available
no
later
than
the
beginning
of
the
14th
month
aner
date
of
hire.
14
15. Tracking,
Disclosures,
and
IRS
ReporDng
• How
are
you
tracking
employee
Dme
for
benefit
eligibility
purposes?
Have
you
invested
in
the
proper
tools
yet?
Timely
and
accurate
data?
• Are
you
aware
of
the
noDce
and
disclosures
requirements?
How
are
you
handling
the
logisDcs
of
delivery?
• Do
you
understand
the
differences
in
the
6055
and
6056
reporDng?
Where
is
the
data
coming
from?
Are
you
going
to
prepare
manually
or
contract
out
to
a
vendor?
Have
you
started
the
vendor
selecDon
process?
• Do
you
have
the
internal
resources
to
handle
these
tasks
or
will
you
have
to
hire
someone?
15
16. NoDce
and
Disclosure
Rules
• Statement
of
grandfathered
status
• NoDce
of
paDent
protecDons
and
selecDons
of
providers
• Uniform
summary
of
benefits
and
coverage
(SBC)
• 60
day
advance
noDce
of
plan
changes
• Exchange
noDces
• IniDal
/
General
COBRA
noDce
• Annual
Employer
CHIP
NoDce
• Women’s
Health
and
Cancer
Rights
Act
(WHCRA)
• …
and
many
more
16
17. PPACA
Cost
Spectrum
…
drives
strategy
Factor
Low
Medium
High
Do
you
currently
set
eligibility
at
30+
hours
per
week?
Yes
No,
but
not
many
workers
between
30
and
40
hours
No,
and
large
work
force
between
30
and
40
hours
What
types
of
plans
do
you
offer?
Tradi,onal
Average
Limited
or
No
Medical
What
por,on
of
the
cost
of
coverage
do
you
subsidize?
Large
Small
to
moderate,
coupled
with
low-‐paid
work
force
Small
What
is
your
current
employee
par,cipa,on
rate?
High
Medium
Low
What
is
your
employees'
wage
spectrum?
Mostly
high
wage
earners
Decent
mix
of
high
and
low
wage
earners
Mostly
low
wage
earners
Regular
vs.
Seasonal
Workers
Regular
Decent
mix
of
regular
and
seasonal
workers
Seasonal
Do
you
need
a
plan
to
agract
and
retain
EEs?
Company
Culture
Is
the
greater
need
financial
savings
or
plan
value?
"Play
or
Pay"
impact
on
your
employees?
17
18. Exchanges
• Public
Exchanges
Ø Administered
by
State
or
Federal
Government
Ø Must
include
comprehensive
Medical
and
Rx
coverage
Ø Subsidies
and
Tax
Credits
available
to
those
who
qualify
• Private
Exchanges
Ø Administered
by
Insurers,
ConsulDng
Firms,
ConsorDums
Ø Not
regulated
in
the
same
way
as
Public
Exchanges
Ø Generally
designed
to
“operate”
as
an
exchange
• Small
Business
Health
OpDons
Program
(SHOP)
Ø Designed
for
“qualified”
Small
Employers
Ø Basically
a
Small
Group
Brokerage
enDty
18
19. Private
Health
Care
Exchanges
• Marketplace
for
Healthcare
Plans
• Carrier,
Provider,
Consultant
Driven
• Exempt
From
Public
Marketplace
RegulaDons
• ParDcipants
Do
Not
Receive
“Subsidies”
• Defined
ContribuDon
Approach
• Robust
Enrollment
Engine
• Reduces
“Over-‐Insured”
Dynamic
• Limits
AnD-‐SelecDon
Impact
• Reduces
Trend
in
Healthcare
Cost/UDlizaDon
NOTE:
Can
Duplicate
Without
Exchange
Plavorm
19
20. Defined
ContribuDon
Approach
Program
Medical
Op,ons
Premium
Buy-‐Up
Base
Plan
Deduc,ble
$1,000
$2,000
$3,000
Plan
Out-‐Of-‐Pocket
$2,500
$4,000
$6,000
Coinsurance
90%
80%
70%
Example
A
-‐
Employer
Contributes
80%
of
Plan
Cost
Monthly
Single
Rate
$575.00
$500.00
$425.00
Employer
Contribu,on
($460.00)
($400.00)
($340.00)
Monthly
Employee
Cost
$115.00
$100.00
$85.00
Limited
incen,ve
for
EE
to
choose
Base
Plan
Example
B
-‐
Employer
Contributes
Flat
$350
to
Plan
Cost
Monthly
Single
Rate
$575.00
$500.00
$425.00
Employer
Contribu,on
($350.00)
($350.00)
($350.00)
Monthly
Employee
Cost
$225.00
$150.00
$75.00
Financial
incen,ve
for
EE
to
"right
size"
coverage
20
21. Accountable
Care
OrganizaDons
(ACOs)
• Established
for
Medicare
Shared
Savings
Program
• Medicare
Physician
Group
PracDce
model
• Three
main
goals:
ü Bewer
overall
care
ü Improved
health
outcomes
ü Lower
per
capita
cost
• Branching
out
to
the
Non-‐Medicare
market
• Several
physician
groups
and
carrier
offerings
available
• Similar
to
HMO
design
but
more
effecDve
approach
• HMOs
work
on
capitaDon
and
closed
network
• ACOs
work
on
performance
and
open
network
21
22. Minimum
Value
Plans
(MVP)
• Minimum
Actuarial
Value
at
60%
• Generally
a
“Bronze”
Metal
Level
Plan
• Similar
to
Plans
Offered
in
Public
Exchange
• SaDsfies
Employer’s
“Qualifying”
Requirement
• Easy
to
Make
“Affordable”
Due
to
Plan
Price
• Offered
Stand-‐Alone
or
Alongside
Other
Plans
22
23. Minimum
EssenDal
Coverage
(MEC)
Plans
• NOT
a
Minimum
Value
Plan
(MVP)
• MEC
Covers
PrevenDve
Care/Wellness
Benefits
ONLY
• SaDsfies
Employee’s
Individual
Mandate
• SaDsfies
Employer’s
Tier
1
Requirement
($2,000
Penalty)
• Employer
SDll
Subject
to
Tier
2
PenalDes
($3,000
per
FTE)
• Very
Inexpensive
Plans
to
Operate
and
Subsidize
• Very
Popular
in
the
Self-‐Insured
Market
• Must
Cover
HospitalizaDon
to
be
ACA
Qualified
Plan
(New)
• Not
Recommended
as
the
ONLY
Plan
OpDon
• May
Present
Risk
of
Public
Opinion?
23
24. Leveraged
Trend
Impact
• Medical/Rx
claims
increase
with
trend
(cost,
uDlizaDon,
innovaDon)
• If
Ded/OOP
Max
remains
constant,
“leveraged”
trend
results
• Increasing
the
Ded/OOP
Max
neutralizes
the
impact
of
leveraged
trend
Passive
OOP
Maximum
2015
2016
Increase
Medical/Rx
Claim
$15,000
$16,500
10.0%
OOP
Max
$4,000
$4,000
0.0%
Plan
Reimbursement
$11,000
$12,500
13.6%
Ac,ve
OOP
Maximum
2015
2016
Increase
Medical/Rx
Claim
$15,000
$16,500
10.0%
OOP
Max
$4,000
$4,500
12.5%
Plan
Reimbursement
$11,000
$12,000
9.1%
24
25. PotenDal
Strategies
for
Employers
• Workforce
Management
(HPW)
• Measurement
Period
Approach
• “Engage”
Medicare/Medicaid
Eligible
EEs
• Offer
Minimum
Qualifying
&
Affordable
Plan
• Offer
Q&A
Plan
Along
With
MEC
Plan
• Ignore
Affordable
($3,000
vs.
Plan
Cost?)
• Offer
Employee/Child
Coverage
ONLY
• Let’s
look
at
each
in
more
detail
25
26. Workforce
Management
• Manage
some
full-‐Dme
employees
to
part-‐Dme,
but
could
create
addiDonal
operaDonal
costs
• Employ
the
“measurement
period”
concept
to
seasonal
and
variable
hour
employees
• Engage
Medicaid
and
Medicare
eligible
employees
as
to
their
opDons
-‐
carefully
26
27. Measurement
Period
Approach
• Adopted
as
“transiDonal
relief”
for
employers
to
use
with
seasonal
and
variable
hour
employees
• Reduces
the
number
of
plan
eligible
FTEs
based
on
hours
worked
over
extended
Dme
(measurement
period)
• Measurement
period
can
be
any
length
of
Dme
chosen
by
employer
(between
3
and
12
months)
• Must
include
a
“stability
period”
equal
to
the
length
of
the
“measurement
period”
(some
risk?)
• Note:
TransiDonal
relief
could
disappear?
27
28. “Engage”
Medicare/Medicaid
Eligible
EEs
• Medicare
and
Medicaid
saDsfy
the
Individual
Mandate
so
that
employees
avoid
penalDes
• Employer
may
“engage”
these
eligible
employees
to
educate
on
opDons
(NOT
“influence”!)
• These
employees
will
not
trigger
Tier
2
penalDes
since
they
are
not
eligible
for
subsidies
in
the
Public
Exchange
• Employer
plan
will
see
some
reduced
costs
as
these
employees
switch
to
Medicare/Medicaid
opDons
• PPACA
includes
provision
for
legal
recourse
for
employees
who
feel
“injured”
by
any
act
of
the
employer
28
29. Offer
Minimum
Qualifying/Affordable
Plan
• Only
one
plan
offering
needs
to
be
qualifying
and
affordable
• Eliminates
worry
on
“Play
or
Pay”
penalDes
(sleep
at
night)
• Can
be
offered
stand-‐alone
or
alongside
other
plans
• Employer
cost
is
reduced
for
employees
who
enroll
• Keeps
EEs
from
ge{ng
subsidies
in
Public
Exchange
29
30. Offer
MVP
alongside
MEC
Plan
• Offering
Minimum
Value
Plan
avoids
Tier
2
penalDes
• MEC
plan
will
be
“lean”
to
meet
price
points
(40%
AV)
• Employer
cost
will
be
reduced
in
either
plan
• Employee
meets
Individual
Mandate
with
either
plan
• Could
tend
to
cause
anD-‐selecDon
against
the
MVP
plan
• How
many
EEs
will
buy
the
MEC
plan?
• How
many
EEs
will
sDll
go
to
the
exchange?
• What
will
your
compeDtors
offer?
30
31. Offer
Qualifying
Plan
–
Not
Affordable
• Offer
qualifying
coverage
to
all
or
substanDally
all
FTEs
but
do
not
worry
about
making
it
“affordable”
• Some
employees
for
whom
it
is
unaffordable
will
not
seek
subsidized
exchange
coverage
(i.e.
no
Tier
2
penalty)
• For
those
that
do,
the
cost
of
paying
the
$3,000
penalty
may
be
less
expensive
than
to
subsidize
comprehensive
coverage
• Overall
weigh
the
“hard”
cost
of
operaDonal
change
vs.
the
“son”
cost
of
potenDal
Tier
2
penalDes
31
32. Offer
EE/Child
ONLY
–
No
Spousal
Coverage
• Meets
the
minimum
requirements
of
coverage
offering
• NaDonal
awenDon
due
to
UPS
announcement
• MulDple
opDons
to
consider:
Ø A.
Surcharge
spousal
rates
if
eligible
for
their
own
ER
plan
Ø B.
Exclude
coverage
for
spouses
eligible
for
their
own
ER
plan
Ø C.
Exclude
spousal
coverage
altogether
• Balance
the
strategy
based
on
cost
and
value
• What
do
your
major
compeDtors
do?
32
40. Forms
X
Y
IRC
Code
4
–
Summary
Page
A
Forms
–
Marketplace
6055
5-‐
Individual
Pages
B
Forms
–
Carrier
6055
C
Forms
–
Employer
6056
40
109X
–
Y
Forms
41. 6055
and
6056
Forms
41
Forms
Title
What
is
the
purpose
Who
completes
this
form
When
is
it
due
How
is
it
filed
Who
does
it
go
to
1094-‐C
Transmiwal
of
Employer
–
Provided
Health
Insurance
Offer
and
Coverage
InformaDon
Returns
Summary
of
1095-‐C:
Enforce
employer
mandate
Employer
members
of
ALE
Last
day
of
February
if
filed
paper,
last
day
of
March
if
electronically
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
IRS
1095-‐C
Employer
Provided
Health
Insurance
Offer
and
Coverage
Enforcement
of
employer
mandate.
This
is
used
to
disclose
MEC
coverage
Employer
members
of
ALE
Last
day
of
January
to
employees,
last
day
of
February
to
the
IRS
if
filed
paper;
if
electronic,
last
day
of
March
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
Employees
(covered
or
not)
and
IRS
1094-‐B
Transmiwal
of
Health
Coverage
and
InformaDon
Returns
Summary
of
1095-‐C:
To
prove
coverage
for
enforcement
of
individual
penalty
Carrier
or
Self
funded
plan
sponsor
Last
day
of
January
to
employees,
last
day
of
February
to
the
IRS
if
filed
paper;
if
electronic,
last
day
of
March
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
IRS
1095-‐B
Health
Coverage
This
is
used
to
provide
proof
of
MEC
coverage
Carrier
or
Self
funded
plan
sponsor
Last
day
of
January
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
Covered
employees,
covered
non-‐
employees,
and
IRS
1095-‐A
Health
Insurance
Marketplace
statement
This
is
used
to
prove
coverage
on
the
exchange
Exchange
carrier
Last
day
of
January
Electronically
Covered
individuals
42. 6055
and
6056
Forms
42
Forms
Title
What
is
the
purpose
Who
completes
this
form
When
is
it
due
How
is
it
filed
Who
does
it
go
to
1094-‐C
Transmiwal
of
Employer
–
Provided
Health
Insurance
Offer
and
Coverage
InformaDon
Returns
Summary
of
1095-‐C:
Enforce
employer
mandate
Employer
members
of
ALE
Last
day
of
February
if
filed
paper,
last
day
of
March
if
electronically
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
IRS
1095-‐C
Employer
Provided
Health
Insurance
Offer
and
Coverage
Enforcement
of
employer
mandate.
This
is
used
to
disclose
MEC
coverage
Employer
members
of
ALE
Last
day
of
January
to
employees,
last
day
of
February
to
the
IRS
if
filed
paper;
if
electronic,
last
day
of
March
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
Employees
(covered
or
not)
and
IRS
1094-‐B
Transmiwal
of
Health
Coverage
and
InformaDon
Returns
Summary
of
1095-‐C:
To
prove
coverage
for
enforcement
of
individual
penalty
Carrier
or
Self
funded
plan
sponsor
Last
day
of
January
to
employees,
last
day
of
February
to
the
IRS
if
filed
paper;
if
electronic,
last
day
of
March
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
IRS
1095-‐B
Health
Coverage
This
is
used
to
provide
proof
of
MEC
coverage
Carrier
or
Self
funded
plan
sponsor
Last
day
of
January
Electronic
submission
is
required
for
250
employees
or
more,
otherwise
paper
or
electronic
Covered
employees,
covered
non-‐
employees,
and
IRS
1095-‐A
Health
Insurance
Marketplace
statement
This
is
used
to
prove
coverage
on
the
exchange
Exchange
carrier
Last
day
of
January
Electronically
Covered
individuals
43. Scenario
-‐
Jane
• Jane
worked
for
ABC
Company
the
enDre
year.
ABC
Company
was
covered
under
BCBS
for
5
months
and
moved
to
Cigna
for
7
months.
43
• Jane
would
get
a
1095-‐C
from
ABC
Company.
• Jane
would
get
a
1095-‐B
from
BCBS.
• Jane
would
get
a
1095-‐
B
from
Cigna.
44. Scenario
-‐
Joe
• Joe
worked
for
ABC
Company
(covered
by
Humana)
for
6
months
and
then
went
to
work
for
XYZ
Company
(covered
under
UHC)
for
6
months.
44
• Joe
would
get
a
1095-‐C
from
ABC
Company.
• Joe
would
get
a
1095-‐B
from
Humana.
• Joe
would
get
a
1095-‐C
from
XYZ
Company.
• Joe
would
get
a
1095-‐B
from
UHC.
45. Bonus
Scenario
-‐
Joe
• Joe
worked
for
ABC
Company
(covered
by
Humana)
for
6
months
and
then
went
to
work
for
XYZ
Company
(covered
under
UHC)
for
6
months.
XYZ
Company
changes
insurance
companies
mid
year.
45
• Joe
would
get
a
1095-‐C
from
ABC
Company.
• Joe
would
get
a
1095-‐B
from
Humana.
• Joe
would
get
a
1095-‐C
from
XYZ
Company.
• Joe
would
get
a
1095-‐B
from
UHC.
• Joe
would
get
a
1095-‐
B
from
new
carrier.
46. PenalDes
46
Penalty
Type
Per
Viola,on
Annual
Maximum
Annual
Max
for
Small
Employers*
Old
New
Old
New
Old
New
General
$100
$250
$1.5
million
$3
million
$500,000
$1
million
Corrected
within
30
days
$30
$50
$250,000
$500,000
$75,000
$175,000
Corrected
aner
30
days
and
before
Aug.
1
$60
$100
$500,000
$1.5
million
$200,000
$500,000
IntenDonal
Disregard
$250+
$500+
None
N/A
*For purposes of the penalty maximum, a small employer is one that has average
annual gross receipts of up to $5 million for the most recent three taxable years
47. 6055
(1094-‐B
and
1095-‐B)
47
• Insured
plans:
the
health
insurance
issuer
(not
the
employer)
• Self-‐insured
group
health
plans:
the
plan
sponsor
• Government-‐sponsored
programs:
the
execuDve
department
or
agency
of
a
governmental
unit
that
provides
coverage
under
the
government-‐sponsored
program
Any
person
that
provides
minimum
essen,al
coverage
to
an
individual:
Minimum
EssenDal
Coverage:
• Eligible
employer-‐sponsored
coverage
(including
insured
and
self-‐insured
plans,
COBRA
coverage
and
reDree
coverage)
• Individual
health
coverage
(including
Exchange/
Marketplace
plans)
• Government
programs
(including
Medicare
Part
A,
Medicaid,
CHIP
and
TRICARE
coverage)
MEC
does
NOT
include:
• “Supplemental
coverage”
such
as
HRAs,
HSAs,
coverage
at
on-‐site
medical
clinics
or
Medicare
Part
B
48. Form
1094-‐B
(Transmiwal
Form)
48
• Employer
name,
EIN,
address
• Contact
person’s
name
and
telephone
number
• Total
number
of
Forms
1095-‐B
submiwed
with
transmiwal
Required
InformaDon
49. Form
1095-‐B
(Health
Coverage)
49
Required
Informa,on
Part
I:
Responsible
Individual
• Name,
SSN
(or
DOB),
address
• Policy
origin/SHOP
idenDfier
Part
II:
Employer
Sponsored
Coverage
• Name,
EIN,
address
Part
III:
Issuer
or
Other
Coverage
Provider
• Name,
EIN,
address,
phone
number
Complete one Form 1095-B for each responsible individual
50. Form
1095-‐B
(Health
Coverage)
50
Covered
Individuals
• Name
of
covered
individual
• SSN
(or
DOB)
• Whether
covered
for
all
12
months
of
the
year
• Months
covered
(if
not
all
12
months)
51. 6056
(Forms
1094-‐C
and
1095-‐C)
51
Form No. Form Name Used to:
1094-C Transmittal of
Employer-Provided
Health Insurance
Offer and Coverage
Information Return
• Report summary information for each
employer to the IRS
• Certify eligibility for transition relief
(including medium-sized employer delay)
• Transmit Forms 1095-C to the IRS
1095-C Employer-Provided
Health Insurance
Offer and Coverage
• Report information about each employee
• Satisfy combined 6055 and 6056
reporting requirements for ALEs with
self-funded plans
52. Form
1094-‐C
Part
1
(Transmiwal
Form)
Part
I:
Applicable
Large
Employer
Member
(ALE
Member)
• Contact
informaDon
for
employer
and
contact
person
• Number
of
Forms
1095-‐C
submiwed
with
the
transmiwal
52
53. Form
1094-‐C
Part
II
Part
II:
ALE
Member
Informa,on
• Indicate
authoritaDve
transmiwal
• Total
number
of
Forms
1095-‐C
filed
by/on
behalf
of
member
• Indicate
member
of
Aggregated
ALE
Group.
If
yes,
complete
Part
IV
(names
and
EINs
of
other
ALE
members)
• CerDfy
eligibility
for
alternaDve
methods
of
reporDng/4980H
transiDon
relief
53
54. Form
1094-‐C
Part
III
Part
III:
ALE
Member
Informa,on
-‐
Monthly
• MEC
Offer
Indicator
(Yes/No)
• Full-‐Dme
Employee
Count
for
ALE
Member
• Total
Employee
Count
for
ALE
Member
• Aggregated
Group
Indicator
• SecDon
4980H
TransiDon
Relief
Indicator
(50-‐99
Relief
–
Code
A,
100
or
More
Relief
–
Code
B)
54
55. Form
1095-‐C
Part
I
Employee
Applicable
Large
Employer
Member
(Employer)
• Name
• SSN
• Address
• Name
• EIN
• Address
• Contact
phone
number
Employer will complete one Form 1095-C for each full-time employee*
55
56. Form
1095-‐C
Part
II
Line
14
Employee
Offer
and
Coverage
• Enter
a
code
indicaDng
informaDon
regarding
offer
of
coverage
Line
14:
Offer
of
Coverage
56
57. Form
1095-‐C
Part
II
Lines
15
&
16
CODE
EXPLANATION
2A
Employee
not
employed
during
the
month
2B
Employee
not
a
full-‐Dme
employee
2C
Employee
enrolled
in
offered
coverage
2D
Employee
in
a
4980H(b)
Limited
Non-‐Assessment
Period
2E
MulDemployer
interim
rule
relief
Line
15–Affordability
of
coverage:
enter
cost
of
employee
share
of
lowest-‐cost
monthly
premium
for
self-‐only
minimum
value
coverage
Line
16–SecDon
4980H
safe
harbors:
enter
code
indicaDng
why
penalty
won’t
apply
NOTE: Code 2C should be used for any month in which the
employee enrolled coverage, regardless of whether any
other code could also apply.
CODE
EXPLANATION
2F
4980H
affordability
Form
W-‐2
safe
harbor
2G
4980H
affordability
federal
poverty
line
safe
harbor
2H
4980H
affordability
rate
of
pay
safe
harbor
2I
Non-‐calendar
year
transiDon
relief
applies
57
58. Form
1095-‐C
Part
III
(Combined
ReporDng
for
Self-‐funded
ALEs)
Covered
Individuals
• Name
of
covered
individual
• SSN
(or
DOB)
• Whether
covered
for
all
12
months
of
the
year
• Months
covered
(if
not
all
12
months)
Employers with self-funded plans will complete one Form 1095-C for each
employee who enrolls in the health coverage (whether full-time or not)
58
59. General
Method
of
ReporDng
• Including
whether
an
offer
of
health
coverage
was
made
• Applies
to
all
ALEs
whether
or
not
they
offered
health
coverage
to
full-‐Dme
employees
• ALEs
that
do
not
offer
any
coverage
must
report
that
coverage
was
not
offered
All
ALEs
must
report
informaDon
about
health
coverage
offered
to
full-‐Dme
employees
• Whether
an
offer
of
health
coverage
was
or
was
not
made
to
the
employee
• If
an
offer
was
made,
the
required
informaDon
about
the
offer
For
each
full-‐Dme
employee,
the
ALE
must
report:
• A
copy
of
Form
1095-‐C
(or
a
subsDtute
form
with
the
same
informaDon)
• Do
not
have
to
provide
Form
1094-‐C
Provide
informaDon
to
full-‐Dme
employees
59
60. The
Qualifying
Offer
Method
Qualifying
Offer
occurs
when
the
ALE:
• Offers
MEC
that
is
affordable
(based
on
FPL)
and
provides
minimum
value
AND
• Offers
MEC
to
the
employee’s
spouse
and
dependents
(if
any)
If
made
for
all
12
months:
• Provide
less
detailed
informaDon
on
IRS
returns
• Provide
simplified
employee
statements
(unless
enrolled
in
self-‐insured
coverage)
If
not
made
for
all
12
months
• Use
the
general
reporDng
method
• Use
an
indicator
code
for
months
that
a
Qualifying
Offer
was
received
ALE
must
make
a
Qualifying
Offer
for
all
months
of
a
year
in
which
the
employee
was
full-‐Dme
under
SecDon
4980H
60
61. ReporDng
Using
the
Qualifying
Offer
Method
In
Part
II
of
Form
1095-‐C:
• Offer
of
coverage:
enter
Code
1A
in
either
the
“All
12
months”
box
(or
all
of
the
monthly
boxes)
to
indicate
that
the
employee
received
a
Qualifying
Offer
for
all
12
months
• Employee
cost:
DO
NOT
enter
a
dollar
amount
for
the
employee
cost
for
any
month
In
Part
II
of
Form
1094-‐C:
• Cer,fica,ons
of
Eligibility:
Check
box
A,
Qualifying
Offer
Method
61
62. ReporDng
Using
the
Qualifying
Offer
Method
TransiDon
Relief
for
2015
In
Part
II
of
Form
1095-‐C:
• Offer
of
coverage:
• Enter
Code
1A
for
each
month
in
which
a
Qualifying
Offer
was
received
• Enter
Code
1I
for
each
month
in
which
the
TransiDon
Relief
applies
(i.e.,
each
month
a
Qualifying
Offer
was
not
received)
• Employee
cost:
DO
NOT
enter
a
dollar
amount
for
the
employee
cost
In
Part
II
of
Form
1094-‐C:
• Cer,fica,ons
of
Eligibility:
Check
box
B,
Qualifying
Offer
Method
TransiDon
Relief
• Applicable
when
a
Qualifying
Offer
is
made
to
at
least
95%
of
full-‐Dme
employees,
the
ALE
can
report
simplified
data
for
ALL
full-‐Dme
employees
62
63. The
98%
Offer
Method
• Affordability
based
on
any
pay
or
play
safe
harbor
method
ALE
must
offer
affordable,
minimum
value
coverage
to
at
least
98%
of
employees
and
dependents
reported
on
its
SecDon
6056
return
• Eligible
ALEs
do
not
have
to
specify
their
number
of
full-‐Dme
employees
or
idenDfy
which
are
full-‐Dme
on
IRS
returns
• No
simplified
method
for
employee
statements
How
to
Report:
63
64. Final
InstrucDons
and
Forms
• Instruc,ons
for
Forms
1094-‐C
and
1095-‐C
(“Applicable
large
employers”
(i.e.,
those
subject
to
the
employer
mandate),
self-‐insured
plans
complete
the
en,re
Form
1095-‐C)
• hwp://www.irs.gov/pub/irs-‐pdf/i109495c.pdf?
elqTrackId=a60d4092f5fd4544bb315fd1ed09b9f8&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
• Form
1094-‐C
(a
transmigal/cover
sheet)
to
the
IRS
• hwp://www.irs.gov/pub/irs-‐pdf/f1094c.pdf?
elqTrackId=2057bae1a6b54ac1998eeae3a3069268&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
• Form
1095-‐C
to
both
the
IRS
and
individuals
(If
its
plan
is
insured,
the
applicable
large
employer
will
only
complete
Parts
I
and
II
of
Form
1095-‐C)
• hwp://www.irs.gov/pub/irs-‐pdf/f1095c.pdf?
elqTrackId=71926ae587914509895769dd600c71b9&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
• Instruc,ons
for
Forms
1094-‐B
and
1095-‐B
(Insurance
carriers
and
small
employers
with
self-‐insured
plans
use
these
forms)
• hwp://www.irs.gov/pub/irs-‐pdf/i109495b.pdf?
elqTrackId=26cda07338d645a59e28e24bc92e9e67&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
• Form
1094-‐B
(a
transmigal
/cover
sheet)
to
the
IRS
• hwp://www.irs.gov/pub/irs-‐pdf/f1094b.pdf?
elqTrackId=684851f6a6b54f98905c2a067a23b9c0&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
• Form
1095-‐B
to
both
the
IRS
and
individuals
• hwp://www.irs.gov/pub/irs-‐pdf/f1095b.pdf?
elqTrackId=15c9a288d12246eba09e453f151b2b21&elq=23705b47fa29429~c29487ad788f039&elqCampaignId=&elqaid=10242&elqat=1
64
66. PPACA
–
Working
with
G&A
• Tools
and
support
for
determining
affordability,
minimum
value,
measurement/
stability
period
• IRS
ReporDng
(6055/6056)
services
• Time
tracking
reports
to
monitor
part
Dme
employee
hours
to
determine
benefit
eligibility
• Tracking
variable
hour,
change
in
status,
leaves
of
absence,
and
breaks
in
service
• Expert
guidance
66
71. QuesDons
for
You
to
Consider
• What
strategies
will
work
for
your
business?
• The
value
of
benefits
vs.
employer
cost?
• What
will
your
compeDtors
do?
• Do
you
go
at
this
alone
or
outsource?
71
72. Summary
• PPACA
rules
are
constantly
evolving
• What
works
today
may
not
work
tomorrow
• There
is
no
“one
size
fits
all”
approach
• A
comprehensive
strategy
is
more
effecDve
• Examine
all
opportuniDes
available
• Seek
relevant
guidance
(legal,
financial,
operaDonal)
• Avoid
the
pivalls
of
over-‐reacDon
to
penalDes
• Don’t
let
Health
Reform
“run
your
business”!
72
73. QUESTIONS?
G&A
Partners
info@gnapartners.com
(866)
634-‐6713
This webinar has been recorded and will be posted on the G&A website by Friday.