Federal Tax

Employer Shared Responsibility (Portfolio 332)

  • The Portfolio No. 332, Employer Shared Responsibility, examines the effect of the Patient Protection and Affordable Care Act (ACA) on employer-based group health plans

Description

Tax Portfolio No. 332, Employer Shared Responsibility, examines the effect of the Patient Protection and Affordable Care Act (ACA) on employer-based group health plans with an emphasis on “applicable large employers” (i.e., employers with 50 or more full-time and full-time equivalent employees operating in the United States). The Portfolio’s principal focus is on Title I, Subtitle F, Part II of the ACA, which establishes rules governing “Shared Responsibility for Employers.” Other substantive provisions of the ACA also are addressed to the extent that they interact with the employer shared responsibility rules or are otherwise integral or important to their application. These provisions include the requirement that U.S. citizens and green-card holders maintain health insurance, rules governing the operation of health insurance exchanges or marketplaces, and the availability of premium tax credits and cost-sharing reductions to low and moderate income individuals. Lastly, the Portfolio explains the notice and reporting obligations that accompany the ACA’s substantive requirements governing employers.

This Portfolio may be cited as Bianchi, T.M., Employer Shared Responsibility.

Table of Contents

I. Introduction
II. Affordable Care Act Overview for Employers
III. — Employer Shared Responsibility
IV. Compliance and Impact on Plan Design
V. Reporting Relating to Minimum Essential Coverage (§6055)
VI. Information Reporting by Applicable Large Employers

Alden Bianchi
Member
Mintz Levin PC
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