On-Demand Videos 

Slide Decks

The Concepts behind the Affordable Care Act’s Employer Mandate

Better understand the concepts that build the Affordable Care Act’s employer mandate. We will explain new concepts such as Shared Responsibility and the Pay-or-Play rules and redefined ones like Applicable Large Employer, hours, and affordability. 

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Guidelines for Classifying an Employee as Full-Time

We will give you some guidelines for classifying an employee as full-time: What to do when an employee is first hired? What are hours of service? How do you credit: special unpaid leave, time for employees on call, circumstances when you do not track hours, and time for shared employees in commonly controlled or affiliated groups.

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Determining Eligibility for Health Coverage

We will give you helpful guidelines for determining when an employee is eligible for health coverage. We’ll dive into the two methods for measuring whether an employee is full-time (i.e. eligible for coverage): the monthly measurement method and the look-back measurement method. We’ll explain how each method works and when it is best to use each one. We’ll also go over special rules regarding employment status changes and how they affect eligibility.

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Choosing a Pay-or-Play Strategy

We will give you guidelines to use when choosing a pay-or-play strategy. We’ll explain what the different strategies mean, what choices you have, and what to consider as you make these changes. These choices include: what the (coverage) penalties are, whether you may be vulnerable, and what offering quality and affordable insurance means (including the three safe harbors).

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Recordkeeping for Required IRS Reporting

We will provide an overview of the record keeping necessary for the required IRS reporting around the ACA’s employer mandate. We will cover what you need to do annually in filing season (Form 1095-C) and more critically, what you should be doing continuously and on a monthly basis all year long.

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