Affordable Care Act – Law, Regulatory, Explanation and Analysis (2018)

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ACALRA-8770

Provides practitioners with a single integrated law, regulations and explanation of the tax provisions of the landmark health reform legislation and guidance.

Provides practitioners with a single integrated law, regulations and explanation of the tax provisions of the landmark health reform legislation and guidance. The 2018 Edition adds over 200 pages of full-text regulations, including the individual mandate, small employer tax credit, shared responsibility payments and employer/provider reporting, and much more.

Additionally, the 2018 Edition includes the following Practitioner Aids:

  • Nine filled-in forms examples, including Forms 1094-B, 1095-B, 1094-C, 1095-C, 8962 and 8965;
  • Nine look-back timeline examples
  • Individual client intake checklist
  • Health coverage provider client reporting checklist
  • Applicable large employer client reporting checklist

The law is arranged in code section sequence with the italicized type used for all new language that amends previous code sections..

CHAPTER 1. HEALTH CARE REFORM

  • Timeline and Implementation

CHAPTER 2. INDIVIDUALS

  • Individual Health Insurance Mandate
  • Health Insurance Premium Assistance Refundable Credit
  • Itemized Deduction for Medical Expenses
  • Medical Benefits for Children Under Age 27

CHAPTER 3. BUSINESSES

  • Employer Mandate to Provide Health Insurance
  • Small Employer Health Insurance Credit
  • Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans
  • Health Flexible Spending Accounts Offered in Cafeteria Plans
  • Simple Cafeteria Plans
  • Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans
  • Limitation on Excessive Employee Remuneration
  • Excise Tax on High Cost Employer-Sponsored Health Coverage
  • Excise Tax on Sales of Medical Devices
  • Fee on Manufacturers and Importers of Prescription Drugs
  • Additional Requirements for Charitable Hospitals

CHAPTER 4. INFORMATION REPORTING REQUIREMENTS

  • Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
  • Health Care Coverage Reporting
  • Reporting of Employer Health Insurance Coverage

CHAPTER 5. HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS

  • Establishment of Health Insurance Exchanges
  • Exchange Requirements-American Health Benefit Exchanges
  • Small Business Health Options Program (SHOP Exchange)
  • Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions
  • Cost-Sharing Reductions
  • Advance Determinations and Payments
  • Contents of Essential Health Benefits Package
  • Grandfathered Plans in the Individual and Group Health Markets
  • Market Reforms and Improved Coverage
  • Fee on Health Insurance Providers
  • Fee Imposed on Health Insurance Policies
  • Fee Imposed on Self-Insured Health Plans
  • Medical Loss Ratio Rebates

CHAPTER 6.

  • Net Investment Income Tax for Individuals
  • Net Investment Income Tax on Estates and Trusts
  • Net Investment Income Tax: NII Defined
  • Additional Medicare Tax on Wages and Self-Employment Income

Dec 14 2017

6" x 9"

540 pages 

More Information
Updates N/A
Format Book
Allow Standing Orders No
ISBN 9780808048770