Employer Tactics: Affordable Care Act in 2014 and Beyond

Employer Tactics:  Affordable Care Act in 2014 and Beyond

An event offered by Fort Worth Chapter Texas Society of CPAs

Fort Worth Chapter TSCPA presents Ross Carmichael, Vice President of Compliance for Higginbotham, a leading national independent insurance firm, instructing an eight hour CPE course on employers’ requirements for compliance with the Patient Protection and Affordable Care Act of 2010, with analysis of costs and alternatives.

The course has been developed specifically for CPAs, to address the interests of smaller employers—those with groups of 200 or fewer—although the content may be of value more generally as well.

At Higginbotham, Carmichael, an attorney and former U.S. Department of Labor investigator, works with employers to interpret and comply with health care legislation and assist with employee education, reporting and disclosure, DOL audits and voluntary corrective measures.

Learning Objectives: 
Examine application of the employer mandate, including analysis of employee types and control groups
Examine the “pay or play” mandate, in terms of who must be covered, what must be offered, penalties and alternatives
Explore methods for analysis of the alternatives and the enterprise’s financial and competitive costs
Describe attributes unique to small employers such as the health insurance credit and SHOPs.
Develop an understanding of the healthcare exchanges and how employees’ options impact employers
Develop an understanding of reporting and disclosure requirements, and fees associated with provision of insurance by employers
Organize reporting requirements of the DOL, IRS, HHS including notices to employees.