Affordable Care Act – Employer Rights & Responsibilities
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 and employers.

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.

Course Publication Date: February 12, 2024

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $30.00!

Author:Paul Winn
Course No:TAX-ACAER-3014
Recommended CPE:3.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Taxes
Learning Objectives
  • Identify the rules applicable to grandfathered health plans.
  • Identify the rules applicable to the use of pre-existing condition exclusions.
  • Identify the rules applicable to annual and lifetime benefit limits.
  • List the conditions that would permit an insurer to rescind health insurance coverage.
  • Recognize the requirements imposed by healthcare reform legislation with respect to patient protection provisions.
  • Recognize the requirements imposed by healthcare reform legislation with respect to dependent coverage to young adults.
  • Identify the W-2 reporting requirements imposed on employers providing employer-sponsored health coverage.
  • Identify the transition relief provided concerning W-2 reporting.
  • Define “full-time employee” and “full-time equivalent employee” for purposes of employer tax credits and penalties under the PPACA.
  • Recognize the rules that apply to a small employer’s eligibility for a health insurance premium credit.
  • Recognize the nature of a “qualifying arrangement” under which an employer pays premiums for employee health insurance coverage.
  • Identify the types of coverage that meet the PPACA definition of health insurance coverage for purposes of the small employer health insurance premium credit.
  • Apply the various limitations that may reduce the amount of health insurance premium credit available to an otherwise eligible small employer.
  • Calculate the potential penalties that may be imposed on large employers under the PPACA.
  • Identify the annual return and notification requirements imposed by the PPACA on applicable large employers.

CPE Depot 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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