Health Care Reform ACT: Critical Tax and Insurance Ramifications

ISBN-13: 9781119511243 / Angielski / Miękka / 2018 / 112 str.

Janemarie Mulvey

Spis treści

Chapter 1  1–1

Individual Shared Responsibility Payments and Premium Tax Credits for Individuals 1–1

Individual Shared–Responsibility Payments 1–2

Premium Tax Credits for Individuals 1–11

Chapter 2  2–1

Employer Shared–Responsibility Payments 2–1

Effective Dates of Employer Shared–Responsibility Payments 2–3

The ACA Employer Shared–Responsibility Formula 2–4

Interaction between Medicaid Expansions and Potential Employer Penalties  2–22

Current Status of State Medicaid Expansion Decisions  2–23

Chapter 3  3–1

IRS Employer and Insurer Reporting Requirements  3–1

The Patient Protection and Affordable Care Act: An Overview 3–2

ACA Requirements for IRS Information Reports and other Employee Notifications 3–3

Chapter 4  4–1

Small Business Tax Credit, SHOP Exchange, and Other ACA

Tax Changes Impacting Individuals  4–1

Small Business Health Insurance Tax Credit  4–2

The Small Business Health Options Program (Shop) Exchange 4–10

Other ACA Tax Changes Impacting Individuals  4–14

Glossary  Glossary 1

Index 1

Solutions  Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 2

Chapter 3 Solutions 3

Chapter 4 Solutions 4