Course Information

Course No:  9521422

Course Name:  Affordable Care Act - Employer Rights & Responsibilities

Field of Study:    Taxes

Course Description:  

The Patient Protection and Affordable Care Act (PPACA) has 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 and employers.

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.

Learning objectives: After completing this section, you should be able to:

  • List the principal coverage provisions of the PPACA;
  • Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage;
  • Compute the potential tax penalties that may be imposed under the PPACA for an employer’s failure to meet the applicable shared responsibility requirements; and
  • Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.

Course Material: Online Material

Program level: Overview

Prerequisites: General understanding of federal income taxation.

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   3.0

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.