Affordable Care Act - Employer MandateCode: 25-ACAEMP

Pages: 52

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers, employers and individuals.
Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.

Learning Objectives
Upon completion of this course, you should be able to:

• List the principal coverage provisions of the PPACA;
• Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage;
• Compute the potential tax penalties that may be imposed under the PPACA for an employer’s failure to meet the applicable shared responsibility requirements; and
• Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.

Presentation Method: QAS Self-Study

Category: Taxation

CPE credit: 3 Hours

Program Level: Update

Prerequisites: General understanding of Federal Income Taxes

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc.  is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor number 108096