Affordable Care Act - Employer Mandate

Overview

The Patient Protection and Affordable Care Act (PPACA) significantly changed healthcare, imposing requirements on health plans, insurers, and employers. This course reviews the law’s principal coverage provisions and examines its tax impact on employers, including tax credits for small employers and penalties for large employers.

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Regulator 

 

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Objectives

  • recognize the principal coverage provisions of the ACA affecting employers
  • recognize the shared responsibility requirements for applicable large employers with respect to employee healthcare coverage
  • compute the potential employer tax penalties for a large employer’s failure to meet the shared responsibility requirements
  • calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage

Tax Year: 2023-2024

Designed For:

CPAs, EAs, and other tax professionals


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Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None