These slides were from a recent SBA webinar presented by Small Business Majority. It focused on both federal and state provisions to help local small business owners understand how the law will affect them. Topics being discussed included:
Small business tax credits (available to businesses and tax-exempt non-profits)— who’s eligible for them and how to claim them, Marketplace updates, Shared responsibility,Cost containment, Tools and resources available for small businesses interested in learning more about the law.
About Small Business Majority
Small Business Majority is a national nonprofit advocacy organization focused on solving the biggest problems facing America's 28 million small businesses. We conduct extensive opinion and economic research and work with small business owners, policy experts, and elected officials nationwide to bring nonpartisan small business voices to the public policy table.
Affordable Care Act 101: What the Healthcare Law Means for Small BusinessSmall Business Majority
August 8, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Guidelines for the Colorado Health Benefit Exchange and our Federal Exchange are still up in the air. What do these various funding, administration, and oversight issues mean for employers and how will plan pricing, availability, and benefits be addressed? This presentation is designed for the Colorado business leader who needs to understand the current state of the exchanges. In this session, we’ll go over the very latest developments and how they could impact local businesses, discuss how you can create a proactive multi-year benefits strategy, and introduce resources to help you stay on top of this constantly changing landscape.
On Thursday July 19th, 2012, the Taylor-Wilks Group held a free Health Care Symposium to provide resources and answer questions regarding the Affordable Care Act. This is some content from the event.
Affordable Care Act 101: What the Healthcare Law Means for Small BusinessSmall Business Majority
August 8, 2013. Hosted by the U.S. Small Business Administration and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
This webinar focused on what the new healthcare law, the Affordable Care Act, means for small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Guidelines for the Colorado Health Benefit Exchange and our Federal Exchange are still up in the air. What do these various funding, administration, and oversight issues mean for employers and how will plan pricing, availability, and benefits be addressed? This presentation is designed for the Colorado business leader who needs to understand the current state of the exchanges. In this session, we’ll go over the very latest developments and how they could impact local businesses, discuss how you can create a proactive multi-year benefits strategy, and introduce resources to help you stay on top of this constantly changing landscape.
On Thursday July 19th, 2012, the Taylor-Wilks Group held a free Health Care Symposium to provide resources and answer questions regarding the Affordable Care Act. This is some content from the event.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Alabama small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
How can you smooth the healthcare reform transition? Learn about the mandates currently in place, the mandates that are coming in the near future, what employers need to do, and what employees need to do. Participants can also ask specific questions about how healthcare reform may impact their organization.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Kentucky small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Florida small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Georgia small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Your Bottom Line: What the Affordable Care Act Means For Your Nebraska Small ...Small Business Majority
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Nebraska small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Navigating Health Insurance in the Health Care Reform Era lkennon
A presentation for large employers, small employers and individuals without employer-based insurance. The slides present the current state of health insurance for each group and the impending changes of Health Care Reform and their potential effects.
McKonly & Asbury Webinar - The Patient Protection and Affordable Care ActMcKonly & Asbury, LLP
We continued our Celebrating 40 Years of Excellence! Fall Webinar Series with a webinar focusing on the impact of The Patient Protection and Affordable Care Act and next steps for employees, hosted by Suzanne Sentman (Human Resource Director with McKonly & Asbury) with featured guest Kent Evans (Vice President / Human Capital Consultant with Willis of Delaware, Inc).
Check out our Upcoming Events page for news and updates on our future seminars and webinars at http://www.macpas.com/events/.
View a full recap of this webinar at http://www.macpas.com/register-today-for-mckonly-asburys-free-the-patient-protection-and-affordable-care-act-webinar/.
EBN Feb 2016 The ABCs of Employee BenefitsDaniel Michels
Employee Benefit News' article "The ABCs of employee benefits" by Ed Bray, JD, published in the February 2016 edition of EBN. Source: http://www.benefitnews.com/
Health Care Reform Strategies for Small Employers:
• Health Care Tax Credits and Penalties
• The Recently Delayed Pay or Play Mandate
• Health Insurance Exchanges
• SHOPs
• Other Cost-Savings Opportunities
• Strategic Decision Making for Large and Small Employers
• And more!
Health Care Reform - Small Business Health Options Program (SHOP) UpdatesCBIZ, Inc.
One of the components of the Affordable Care Act is the Small Business Health Options Program (SHOP). The SHOP is the marketplace, sometimes referred to as “exchange”, specific to small employers.
An open enrollment checklist, created by eHealthInsurance, to help employees find the best personal health insurance solution for the 2012 benefit year - via http://www.eHealthInsurance.com
Need help understanding your health insurance options?
Don't know what to do during open enrollment?
Want to help your employees with their healthcare costs but don't know how?
We got you.
Open Enrollment 101 will teach you everything you need to know about open enrollment, how to evaluate your plan options, and how employers can help their employees out with their healthcare costs.
When a company considers offering an HRA, they want to be sure their employees will find it valuable.
In this first session in a three-part webinar series, we’ll show exactly what the HRA experience is like for an employee. We’ll walk through:
The basics of how an HRA works
How your employee can buy health insurance
What they need to do when they go to the doctor or have another expense
How they’ll submit expenses for reimbursement
How your employee will receive reimbursement
Which expenses are eligible
How an expense is approved
How the allowance works, including rollover, recommended amounts, and more
The SBA spoke at the WDCEP's Entrepreneur Road Map's Business Insurance seminar held at Venable (7/16/14). The topic of the presentation was focused on the Affordable Care Act.
For businesses with 50 employees or less. 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.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Alabama small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
How can you smooth the healthcare reform transition? Learn about the mandates currently in place, the mandates that are coming in the near future, what employers need to do, and what employees need to do. Participants can also ask specific questions about how healthcare reform may impact their organization.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Kentucky small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Florida small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Georgia small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Your Bottom Line: What the Affordable Care Act Means For Your Nebraska Small ...Small Business Majority
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Nebraska small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Navigating Health Insurance in the Health Care Reform Era lkennon
A presentation for large employers, small employers and individuals without employer-based insurance. The slides present the current state of health insurance for each group and the impending changes of Health Care Reform and their potential effects.
McKonly & Asbury Webinar - The Patient Protection and Affordable Care ActMcKonly & Asbury, LLP
We continued our Celebrating 40 Years of Excellence! Fall Webinar Series with a webinar focusing on the impact of The Patient Protection and Affordable Care Act and next steps for employees, hosted by Suzanne Sentman (Human Resource Director with McKonly & Asbury) with featured guest Kent Evans (Vice President / Human Capital Consultant with Willis of Delaware, Inc).
Check out our Upcoming Events page for news and updates on our future seminars and webinars at http://www.macpas.com/events/.
View a full recap of this webinar at http://www.macpas.com/register-today-for-mckonly-asburys-free-the-patient-protection-and-affordable-care-act-webinar/.
EBN Feb 2016 The ABCs of Employee BenefitsDaniel Michels
Employee Benefit News' article "The ABCs of employee benefits" by Ed Bray, JD, published in the February 2016 edition of EBN. Source: http://www.benefitnews.com/
Health Care Reform Strategies for Small Employers:
• Health Care Tax Credits and Penalties
• The Recently Delayed Pay or Play Mandate
• Health Insurance Exchanges
• SHOPs
• Other Cost-Savings Opportunities
• Strategic Decision Making for Large and Small Employers
• And more!
Health Care Reform - Small Business Health Options Program (SHOP) UpdatesCBIZ, Inc.
One of the components of the Affordable Care Act is the Small Business Health Options Program (SHOP). The SHOP is the marketplace, sometimes referred to as “exchange”, specific to small employers.
An open enrollment checklist, created by eHealthInsurance, to help employees find the best personal health insurance solution for the 2012 benefit year - via http://www.eHealthInsurance.com
Need help understanding your health insurance options?
Don't know what to do during open enrollment?
Want to help your employees with their healthcare costs but don't know how?
We got you.
Open Enrollment 101 will teach you everything you need to know about open enrollment, how to evaluate your plan options, and how employers can help their employees out with their healthcare costs.
When a company considers offering an HRA, they want to be sure their employees will find it valuable.
In this first session in a three-part webinar series, we’ll show exactly what the HRA experience is like for an employee. We’ll walk through:
The basics of how an HRA works
How your employee can buy health insurance
What they need to do when they go to the doctor or have another expense
How they’ll submit expenses for reimbursement
How your employee will receive reimbursement
Which expenses are eligible
How an expense is approved
How the allowance works, including rollover, recommended amounts, and more
The SBA spoke at the WDCEP's Entrepreneur Road Map's Business Insurance seminar held at Venable (7/16/14). The topic of the presentation was focused on the Affordable Care Act.
For businesses with 50 employees or less. 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.
What the New Healthcare Law Means for Your Mississippi Small BusinessSmall Business Majority
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Mississippi small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
What the New Healthcare Law Means for Your South Carolina Small BusinessSmall Business Majority
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for South Carolina small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for Tennessee small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
What the New Healthcare Law Means for Your North Carolina Small BusinessSmall Business Majority
Hosted by the United States Department of Health and Human Services and Small Business Majority. This webinar focused on what the new healthcare law, the Affordable Care Act, means for North Carolina small businesses. It focused on both federal and state provisions to help local small business owners understand how the law will affect them.
HEALTH CARE REFORM 2010: Top Ten Things Every Employer Should Know about the 2010 health care laws: The Patient Protection & Affordable Care Act and the Health Care
& Education Affordability Reconciliation Act of 2010
The Arkansas Small Business and Technology Development Center, partnering with the Arkansas Health Connector is offering free 2 hour training seminars across the state on the Affordable Care Act for Small Businesses.
As a small business owner, learn what you need to know to successfully Navigate the Affordable Care Act at any of these free, 2 hour workshops. The seminars are free but must re-register. Additional information and registration process in the flyer
Presentation on the Patient Protection Affordable Health Care Act given to Independent NAPA Auto Care Center Owners at the Detroit Area Conference on September 14, 2013 by Gary Wheeler
HR Webinar: The Affordable Care Act Turns 10 Years Old: Where to From Here?Ascentis
Happy Birthday, ACA! Ten years ago, on March 23, 2010, the ACA was signed into law. Adding an unprecedented level of consumer protections and minimum quality standards to the health insurance Americans use, the law was and remains controversial to this day. In fact, the rate of uninsured nonelderly Americans dropped from a high of 17.8% in 2010, to 10.0% in 2016. The cancelation of the individual mandate, among other factors, has started to reverse that trend, with increases in the uninsured rates in 2017 and 2018. As the ACA celebrates its tenth birthday, it has something else to celebrate: its highest approval rate since public opinion polls began tracking it: 55% favorable opinion vs. just 37% unfavorable opinion.
As an HR professional, always busy with a hundred other people priorities at your company, it is hard to keep up with the ever-changing laws in the health insurance industry, and specifically, the ACA. With the law predicted to head to the Supreme Court soon for the third review of its fundamental constitutionality, receiving real-time updates becomes even more important. See what has changed in the ACA, looking at where it started to where it is now in this webinar!
Grow Kentucky is an economic development program to assist small businesses wanting to grow, offering professional help and an array of strategic intelligence.
In today’s business environment entrepreneurs need comprehensive and up-to-date information about running their businesses creatively.
Whether building an innovative start-up or growing a mature business, marketing and sales can be key to sustained growth. KSBDC has put together a comprehensive list of creative companies in the area that help you get your business where you want it to go.
Branding, advertising strategies and technical support like web design and SEO can mean the difference in your bottom line. Also included in this book are articles from professionals that can help you understand current market trends.
We hope this publication will help business owners and entrepreneurs like you continue to create jobs and drive our economy forward.
in today’s business environment entrepreneurs need comprehensive and up-to-date information about finance and funding. Whether financing an innovative start-up or growing a mature business, sources of funding are not always easy to find. While the most common source of funding is a loan from a bank, many start-up’s cannot provide the security needed to borrow in today’s tight credit environment and need to find alternative sources such as special loan programs, crowdfunding, grants and business investors.
Any business needing additional funding will usually find that they need to assemble any number of financing pieces almost as if they are assembling a puzzle. that is why we are launching this revised edition of sources of funding to assist business leaders and entrepreneurs in finding the funding sources available to both start-ups and mature businesses.
We’ve included private equity, state and local grants, incentives as well as conventional debt financing.
We hope this publication will help business owners and entrepreneurs like you continue to create jobs and drive our economy forward.
Fran Redmon teaches MARKETING to Kentucky artisans and craftspeople participating in the Kentucky Small Business Development Center program, Access To Market.
Small businesses significantly impact Kentucky’s economy. They represent 96.7 percent of all employers and employ 47.8 percent of the private-sector labor force.
Small businesses are crucial to the fiscal condition of the state and numbered 339,703 in 2010.
This profile uses the latest available data to illustrate the status of Kentucky’s small businesses. (Note that a small business is defined as one with fewer than 500 employees.)
With 15 offices statewide and more than 30 years of experience, the KSBDC is growing Kentucky’s economy by cultivating existing companies, nurturing new ventures, fostering the creation of jobs and increasing business profitability.
More from Kentucky Small Business Development Center (10)
micro teaching on communication m.sc nursing.pdfAnurag Sharma
Microteaching is a unique model of practice teaching. It is a viable instrument for the. desired change in the teaching behavior or the behavior potential which, in specified types of real. classroom situations, tends to facilitate the achievement of specified types of objectives.
The prostate is an exocrine gland of the male mammalian reproductive system
It is a walnut-sized gland that forms part of the male reproductive system and is located in front of the rectum and just below the urinary bladder
Function is to store and secrete a clear, slightly alkaline fluid that constitutes 10-30% of the volume of the seminal fluid that along with the spermatozoa, constitutes semen
A healthy human prostate measures (4cm-vertical, by 3cm-horizontal, 2cm ant-post ).
It surrounds the urethra just below the urinary bladder. It has anterior, median, posterior and two lateral lobes
It’s work is regulated by androgens which are responsible for male sex characteristics
Generalised disease of the prostate due to hormonal derangement which leads to non malignant enlargement of the gland (increase in the number of epithelial cells and stromal tissue)to cause compression of the urethra leading to symptoms (LUTS
Flu Vaccine Alert in Bangalore Karnatakaaddon Scans
As flu season approaches, health officials in Bangalore, Karnataka, are urging residents to get their flu vaccinations. The seasonal flu, while common, can lead to severe health complications, particularly for vulnerable populations such as young children, the elderly, and those with underlying health conditions.
Dr. Vidisha Kumari, a leading epidemiologist in Bangalore, emphasizes the importance of getting vaccinated. "The flu vaccine is our best defense against the influenza virus. It not only protects individuals but also helps prevent the spread of the virus in our communities," he says.
This year, the flu season is expected to coincide with a potential increase in other respiratory illnesses. The Karnataka Health Department has launched an awareness campaign highlighting the significance of flu vaccinations. They have set up multiple vaccination centers across Bangalore, making it convenient for residents to receive their shots.
To encourage widespread vaccination, the government is also collaborating with local schools, workplaces, and community centers to facilitate vaccination drives. Special attention is being given to ensuring that the vaccine is accessible to all, including marginalized communities who may have limited access to healthcare.
Residents are reminded that the flu vaccine is safe and effective. Common side effects are mild and may include soreness at the injection site, mild fever, or muscle aches. These side effects are generally short-lived and far less severe than the flu itself.
Healthcare providers are also stressing the importance of continuing COVID-19 precautions. Wearing masks, practicing good hand hygiene, and maintaining social distancing are still crucial, especially in crowded places.
Protect yourself and your loved ones by getting vaccinated. Together, we can help keep Bangalore healthy and safe this flu season. For more information on vaccination centers and schedules, residents can visit the Karnataka Health Department’s official website or follow their social media pages.
Stay informed, stay safe, and get your flu shot today!
HOT NEW PRODUCT! BIG SALES FAST SHIPPING NOW FROM CHINA!! EU KU DB BK substit...GL Anaacs
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Tom Selleck Health: A Comprehensive Look at the Iconic Actor’s Wellness Journeygreendigital
Tom Selleck, an enduring figure in Hollywood. has captivated audiences for decades with his rugged charm, iconic moustache. and memorable roles in television and film. From his breakout role as Thomas Magnum in Magnum P.I. to his current portrayal of Frank Reagan in Blue Bloods. Selleck's career has spanned over 50 years. But beyond his professional achievements. fans have often been curious about Tom Selleck Health. especially as he has aged in the public eye.
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Introduction
Many have been interested in Tom Selleck health. not only because of his enduring presence on screen but also because of the challenges. and lifestyle choices he has faced and made over the years. This article delves into the various aspects of Tom Selleck health. exploring his fitness regimen, diet, mental health. and the challenges he has encountered as he ages. We'll look at how he maintains his well-being. the health issues he has faced, and his approach to ageing .
Early Life and Career
Childhood and Athletic Beginnings
Tom Selleck was born on January 29, 1945, in Detroit, Michigan, and grew up in Sherman Oaks, California. From an early age, he was involved in sports, particularly basketball. which played a significant role in his physical development. His athletic pursuits continued into college. where he attended the University of Southern California (USC) on a basketball scholarship. This early involvement in sports laid a strong foundation for his physical health and disciplined lifestyle.
Transition to Acting
Selleck's transition from an athlete to an actor came with its physical demands. His first significant role in "Magnum P.I." required him to perform various stunts and maintain a fit appearance. This role, which he played from 1980 to 1988. necessitated a rigorous fitness routine to meet the show's demands. setting the stage for his long-term commitment to health and wellness.
Fitness Regimen
Workout Routine
Tom Selleck health and fitness regimen has evolved. adapting to his changing roles and age. During his "Magnum, P.I." days. Selleck's workouts were intense and focused on building and maintaining muscle mass. His routine included weightlifting, cardiovascular exercises. and specific training for the stunts he performed on the show.
Selleck adjusted his fitness routine as he aged to suit his body's needs. Today, his workouts focus on maintaining flexibility, strength, and cardiovascular health. He incorporates low-impact exercises such as swimming, walking, and light weightlifting. This balanced approach helps him stay fit without putting undue strain on his joints and muscles.
Importance of Flexibility and Mobility
In recent years, Selleck has emphasized the importance of flexibility and mobility in his fitness regimen. Understanding the natural decline in muscle mass and joint flexibility with age. he includes stretching and yoga in his routine. These practices help prevent injuries, improve posture, and maintain mobilit
Anti ulcer drugs and their Advance pharmacology ||
Anti-ulcer drugs are medications used to prevent and treat ulcers in the stomach and upper part of the small intestine (duodenal ulcers). These ulcers are often caused by an imbalance between stomach acid and the mucosal lining, which protects the stomach lining.
||Scope: Overview of various classes of anti-ulcer drugs, their mechanisms of action, indications, side effects, and clinical considerations.
- Video recording of this lecture in English language: https://youtu.be/lK81BzxMqdo
- Video recording of this lecture in Arabic language: https://youtu.be/Ve4P0COk9OI
- Link to download the book free: https://nephrotube.blogspot.com/p/nephrotube-nephrology-books.html
- Link to NephroTube website: www.NephroTube.com
- Link to NephroTube social media accounts: https://nephrotube.blogspot.com/p/join-nephrotube-on-social-media.html
Ethanol (CH3CH2OH), or beverage alcohol, is a two-carbon alcohol
that is rapidly distributed in the body and brain. Ethanol alters many
neurochemical systems and has rewarding and addictive properties. It
is the oldest recreational drug and likely contributes to more morbidity,
mortality, and public health costs than all illicit drugs combined. The
5th edition of the Diagnostic and Statistical Manual of Mental Disorders
(DSM-5) integrates alcohol abuse and alcohol dependence into a single
disorder called alcohol use disorder (AUD), with mild, moderate,
and severe subclassifications (American Psychiatric Association, 2013).
In the DSM-5, all types of substance abuse and dependence have been
combined into a single substance use disorder (SUD) on a continuum
from mild to severe. A diagnosis of AUD requires that at least two of
the 11 DSM-5 behaviors be present within a 12-month period (mild
AUD: 2–3 criteria; moderate AUD: 4–5 criteria; severe AUD: 6–11 criteria).
The four main behavioral effects of AUD are impaired control over
drinking, negative social consequences, risky use, and altered physiological
effects (tolerance, withdrawal). This chapter presents an overview
of the prevalence and harmful consequences of AUD in the U.S.,
the systemic nature of the disease, neurocircuitry and stages of AUD,
comorbidities, fetal alcohol spectrum disorders, genetic risk factors, and
pharmacotherapies for AUD.
Report Back from SGO 2024: What’s the Latest in Cervical Cancer?bkling
Are you curious about what’s new in cervical cancer research or unsure what the findings mean? Join Dr. Emily Ko, a gynecologic oncologist at Penn Medicine, to learn about the latest updates from the Society of Gynecologic Oncology (SGO) 2024 Annual Meeting on Women’s Cancer. Dr. Ko will discuss what the research presented at the conference means for you and answer your questions about the new developments.
Report Back from SGO 2024: What’s the Latest in Cervical Cancer?
What The New Healthcare Law Means For Your Small Business
1. Affordable Care Act 101:
What The Health Care Law Means for
Small Businesses
July 2013
These materials are provided for informational purposes only and are not
intended as legal or tax advice. Readers should consult their legal or tax
professionals to discuss how these matters relate to their individual business
circumstances.
2. Small Business and Health Care
2
For years, small businesses have
reported that their NUMBER ONE
concern has been access to
AFFORDABLE HEALTH CARE.
3. Affordable Care Act
3
Currently, small businesses pay on
average 18% more than big businesses for
health insurance. The Affordable Care Act
(ACA) will help small businesses by
lowering premium cost growth and
increasing access to quality, affordable
health insurance.
4. ACA Reduces Premium Cost Growth and
Increases Access to Affordable Care
Before ACA, Small Employers
Faced Many Obstacles to
Covering Workers
Today, under ACA, insurance companies:
• Face limits on administrative spending. Most insurers
must now spend at least 80 percent of consumers’
premium dollars on actual medical care
• Must disclose and justify proposed rate hikes of 10% or
more, which states , or the federal government, may
review
Starting in 2014, insurance companies:
4
• Too few choices
• Higher premiums and
unpredictable rate increases
• Higher rates for groups with
women, older workers & those
with chronic health concerns
or high-cost illnesses, in most
states
• Waiting periods or no coverage
for individuals with Pre-Existing
Conditions
• Can’t charge higher rates or deny coverage because of a
chronic or pre-existing condition
• Can’t charge higher rates for women, and face limits on
charging additional premiums for older employees
• Will pool risks across small groups creating larger pools
like large businesses
• Must not have annual dollar limits on coverage
• Must offer plans that provide a core package of
“Essential Health Benefits” equal to typical employer
plans in the state
5. ACA Reduces Premium Cost Growth and
Increases Access to Affordable Care
5
The Affordable Care Act
increases access to
affordable, quality health
care for the self-employed
and small businesses
• Since 2010, eligible small businesses can get
tax credits worth up to 35 percent of their
premium contribution to help them pay for
health insurance. About 360,000 businesses
and business owners who provide health
insurance received the tax credit in 2011.
• Better options through new Health Insurance
Marketplaces: Starting January 1, 2014, the
self-employed and small businesses will have
access to a range of affordable health care
options no matter where they are located.
6. Health Care Insurance Reforms Are Making
a Difference for All Americans
6
The Affordable Care Act is
already making a difference for all
Americans by offering strong
consumer protections,
improving quality and lowering
costs, and increasing access to
affordable care
• 6.6 Million Young Adults Have Coverage Through Parents’ Plans: 6.6
million young adults, including 3.1 million who were previously
uninsured, now have health coverage through provision allowing young
adults to stay on parent’s plan until their 26th birthday
• 17 Million Children Cannot Be Denied Coverage Due to A Pre-existing
Condition, and in 2014, 129 million Americans with pre-existing
conditions cannot be denied coverage or charged more
• 15 Million Americans Can No Longer Be Dropped by Their Insurance
Companies: Without ACA, the insurance industry could return to
retroactively canceling coverage for a sick patient based on an
unintentional mistake in their paperwork
• 6.1 million seniors saved over $5.7 billion for prescription drugs: In
2012, more than 3.5 million seniors and people with disabilities who
reached the Medicare Part D coverage gap received more than $2.5
billion in discounts, averaging $706 per beneficiary. Since the law was
enacted, 6.1 million seniors saved over 5.7 billion for prescription drugs.
• Electronic Records Reform: According to The Centers for Disease Control
and Prevention’s National Center for Health Statistics (NCHS), the
percentage of doctors adopting electronic health records increased from
48 percent in 2009 to 72 percent in 2012. Furthermore, at least two
thirds of physicians have computerized capability to improve patient
safety through various electronic tools (electronic medication lists, etc.)
as of 2012.
7. How Will ACA Impact Small Businesses?
It often depends on
the size of the
business.
How many
employees does the
business have?
7
Number of
Full-Time
Equivalent
(FTE)
Employees
24 or
fewer
Up to
50
50 and
above
9. Businesses with 24 or Fewer FTE Employees
• If these smaller businesses
provide coverage, they may
qualify for the Small Business
Health Care Tax Credit to help
offset costs:
– Must have average annual
wages below $50,000; and
– Contribute 50% or more
toward employees’ self-only
premium costs
Note: The maximum tax credit is
available to employers with 10 or
fewer full-time equivalent
employees and average annual
wages of less than $25,000
9
Number of
FTE
Employees
24 or
fewer
Up to
50
50 and
above
10. Small Business Health Care Tax Credit
• In 2010 - 2013, up to 35% of a for-profit employer’s premium
contribution
– Employers can still deduct remainder of contribution
– Credit can be claimed through 2013
• Starting in 2014, the credit goes up to 50%
– To take advantage of the credit, business must buy coverage
through one of the new small business health insurance
Marketplaces known as SHOP
– Credit can be claimed for any 2 consecutive taxable years
beginning in 2014 (or beginning in a later year) through the
SHOP
• Note that this is a Federal credit, and that some states may also
have additional tax credits available
10
11. 11
Small Business Health Care Tax Credit
Employees’
average annual
wages are less
than $50,000
Business pays for
at least 50% of
employees’ self-
only premium
costs
Business employs
fewer than 25 full-
time equivalent
employees
Up to 35% Federal Tax Credit in
2013 and *50% in 2014
if for-profit entity
*SHOP participants only
12. Businesses with Up to 50 FTE Employees
• If an employer chooses to provide
insurance to its employees, explore
eligibility for Small Business Health
Care Tax Credits if size, wage, and
coverage requirements met
• Starting January 2014, if a small
business of this size chooses to
offer coverage, there is a new
streamlined way to do so: Small
Business Health Options Program
(SHOP)
• Enhanced SB Health Care Tax
Credits available for eligible
employers participating in SHOP
12
Number of
FTE
Employees
24 or
fewer
Up to
50
50 and
above
14. More Access to Affordable Care:
Health Insurance Marketplaces
SHOP = Small Business Health Options Program
• Part of the new Health Insurance Marketplaces
(sometimes called “Exchanges”)
• Spurs competition for customers based on price and
quality, rather than by avoiding risk
• Offers access to health insurance plans that must
include certain “Essential Health Benefits”
• Will pool risks for small groups and reduce
administrative complexity, thereby reducing costs
• Works with new insurance reforms and tax credits to
lower barriers to offering health insurance that small
employers face
14
15. Health Insurance Marketplaces:
Choice and Transparency
The SHOP Marketplace will offer employers:
• A choice of qualified health plans from different private
health insurers
• Meaningful comparison between plans
• Choice to work with a broker or independently
• Coming soon: Option to offer employees a choice
among qualified health plans across multiple health
insurance companies starting in 2015
(The SHOP in some states may offer this option in 2014)
• Take advantage of enhanced level of Small Business
Health Care Tax Credits
15
16. Enrolling in SHOP: Who, When & How
Who’s eligible?
• Employers with generally 50 or fewer Full-time Equivalent (FTE)
employees
• Starting in 2016, employers with up to 100 FTEs will be eligible to
participate
• Once an employer enrolls, it can grow and still remain in SHOP
When can employers enroll?
• Starting October 1, 2013 for coverage beginning January 1, 2014
• Thereafter, throughout the year
How can employers enroll?
• Through a broker registered with the SHOP
• Directly through the SHOP. Visit www.healthcare.gov for more
information and to sign-up for alerts 16
18. Nearly All Small Firms Are Exempt from
Employer Shared Responsibility
• ACA exempts all firms that have fewer than 50 employees
– nearly 96 percent of all firms in the United States or 5.8
million out of 6 million total firms – from any employer
shared responsibility requirements. These 5.8 million
firms employ nearly 34 million workers.
• Many firms that do not currently offer coverage will be
better able to do so because of lower costs and wider
choices in the SHOP Marketplaces.
18
19. Businesses with 50 or More FTE Employees
19
Employer Shared
Responsibility
Provisions
Number of
FTE
Employees
24 or
fewer
Up to
50
50 and
above
20. Employer Shared Responsibility Provisions:
Key Definitions
• Full-Time Employee: an employee who is employed on average 30
hours or more per week (or at least 130 hours of service in a given
month).
• Full-Time Equivalent (FTE) Employee: a combination of employees,
each of whom individually is not a full-time employee because they
are not employed at least 30 hours per week, but who, in
combination, are counted as the equivalent of a full-time employee.
– For example, two employees each of whom works 15
hours/week are added together to equal one full-time employee.
• Controlled Group Employers: employers with common owners or
who are otherwise related are aggregated together to determine
whether they meet the threshold number of 50 or more FTE
employees.
20
21. Employer Shared Responsibility Provisions
21
If employer meets 50 full-time/FTE employee threshold, two
scenarios for potential shared responsibility payment
• EITHER
(1) An employer does not offer coverage to at least 95% of its
full-time employees (and their dependents), OR
(2) The coverage offered to employer’s full-time employees is
not “affordable” or does not provide “minimum value”
• AND
At least one full-time employee receives a premium tax
credit in the individual Marketplace
Note: An applicable large employer might also be subject to this payment if it offers coverage to at least 95%,
but less than 100%, of its full-time employees, and one or more of the full-time employees who are not
offered coverage receives a premium tax credit.
22. Employer Shared Responsibility:
Insurance Coverage Standards
Coverage Provides
Minimum Value
• Plan must cover, on average, at
least 60% of the plan’s total cost
of incurred benefits
• HHS and IRS have an online
calculator employers can use to
input their plan details and
determine if it meets the 60%
value threshold.
Coverage is
Affordable
• Coverage is unaffordable if the
full-time employee’s share of
self-only coverage costs more
than 9.5% of his/her annual
household income
• Affordability safe harbor: If the
cost to the employee of a self-
only plan is not more than 9.5%
of his/her wages as reported on
Box 1 of the W-2, it’s deemed
affordable for purposes of
Employer Shared Responsibility
22
23. Employer Shared Responsibility Payments:
Two Scenarios
If Coverage Not Offered to
At Least 95% of Full-Time
Employees, Then
• Payment applies if any full-time
employee receives a premium tax
credit in the individual
Marketplace
• Payment owed: $2K/year times
number of full-time employee
(minus 30)
• Payment calculated separately for
each month for which coverage
not offered ($166.67/month)
• Payment based on employer’s
number of full-time employees for
that month (minus the first 30)
If Coverage Offered to Full-
Time Employees, But Either
Not Affordable or Does Not
Meet Minimum Value, Then
• Payment owed: $3K/year per full-
time employee who receives a
premium tax credit in
Marketplace*
• Payment calculated on monthly
basis = $250/month
• This payment can’t exceed
payment described in Scenario # 1
(left hand column)
23* This payment could also apply if an employer offers coverage to at least 95%, but less than 100%, of its full-time
employees, and one or more of the full-time employees who are not offered coverage receives a premium tax credit.
24. Employer Shared Responsibility Provisions
24
Other Key Points
• No employer payment is owed for non-coverage of part-time
employees even if they receive a premium tax credit in the
Marketplace
• If employer offers affordable coverage that provides minimum
value to a full-time employee who declines it, no employer
payment is owed for that employee
• No payment is owed if an employee obtains coverage through
means other than the individual Marketplace (e.g., spouse’s family
coverage)
• To avoid a payment, employers that offer coverage to full-time
employees must also offer coverage to the dependents of those
full-time employees who are children under age 26 (coverage need
not be offered to spouses)
25. ACA Offers Strong Incentives for Employers
to Continue to Offer Coverage
• The cost of providing coverage is tax deductible by
the employer. By contrast, employer shared
responsibility payments are non-deductible.
• Employers that offer coverage have greater flexibility
to tailor the coverage to provide those benefits most
valued by their workforce and will enjoy competitive
advantage in recruiting and retaining employees.
25
26. Self-Employed Business Owners
and Health Insurance Coverage
• Starting in January 2014, the individual shared responsibility provision calls
for each individual to have minimum essential health coverage for each
month, qualify for an exemption, or make a payment when filing his or her
federal income tax return.
• Minimum essential coverage includes employer-sponsored coverage
(including COBRA; retiree coverage; employer coverage through spouse),
coverage purchased in the individual market, Medicare, Medicaid coverage,
Children's Health Insurance Program (CHIP) coverage, Veteran’s health
coverage, TRICARE, and others as identified by the Department of Health and
Human Services.
• Sole proprietors (business owners without a common law employee), though
not eligible for SHOP coverage, may purchase coverage through the new
individual Health Insurance Marketplaces which will open in January 2014,
with enrollment starting October 1, 2013
– Advantage: Individuals may qualify for individual premium tax credits
and/or cost sharing reductions on a sliding scale based on income
through the Marketplaces. 26
27. Other ACA Provisions
Impacting Small Businesses
Summary of Benefits and Coverage Disclosure Rules
Medical Loss Ratio rebates (commonly referred to as the
“80/20” rule)
W-2 Reporting of Annual Health care costs (unless
required to file fewer than 250 W-2s in year prior)
Annual tax deductible cap for employee contributions to
Flexible Spending Accounts is $2,500
27
28. Starting in 2014, plans can’t impose waiting periods of more than
90 days for otherwise eligible new hires to begin coverage.
Starting in 2014, employers may use additional incentives/rewards
under workplace wellness programs (e.g. max reward increases to
as much as 50% for smoking cessation programs).
Starting in 2015, employers with 50 or more full-time or FTE
employees will have new information reporting requirements
detailing health insurance coverage offered. First reports due 2016.
Also in 2015, there will be new information reporting requirements
for issuers of health insurance coverage – applies to employers of
any size that have self-insured health plans. First reports due 2016.
28
ACA Provisions Looking Forward