Affordable Care Act - Employer Rights & Responsibilities
Field of Study:
The Patient Protection and Affordable Care Act (PPACA) have brought about the most significant
change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related
requirements on health plans, health insurers, employers and individuals.
Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large
employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will
review the principal coverage provisions of the law and will examine its tax impact on employers.
After completing this course you will be able to:
- List the principal coverage provisions of the ACA affecting employers;
- Recognize the shared responsibility requirements for applicable large employers;
- Compute the potential employer tax penalties for a large employer’s failure to meet the shared responsibility requirements; and
- Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.
General understanding of federal income taxation.
Type of Delivery Method:
QAS Self Study
Recommended CPE Credits:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org