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Health Care Reform Resource Page

To avoid penalties and put in place effective health benefit strategies under the Patient Protection and Affordable Care Act (PPACA or ACA), employers must comply with the law's numerous and complex requirements.  


 Latest Articles


Senate Testimony on ACA's Definition of 'Full-Time'
Critics claim that the Affordable Care Act's definition of "full-time employees" has meant reducing some employees' status to part time.

Hire More Heroes Act Excludes Covered Veterans from Employee Count
New legislation likely to be enacted would exclude veterans with government insurance from the count of employees under the ACA's mandate threshold.

ACA Outlook: What Will 2015 Hold for Employers?
The political and legal uncertainty surrounding the Affordable Care Act should not deter employers from ensuring they are prepared for upcoming requirements. A comprehensive look at the year ahead.

The ACA and Staffing: One Size Does Not Fit All
Regarding third-party staffing arrangements, how should staffing firms and their clients prepare?

Expatriate Plans Exempted from Many ACA Provisions
Budget legislation enacted at the end of 2014 exempts health plans designed to cover expatriates from most of the requirements of the Affordable Care Act.

Streamlined Health Plan SBC and Glossary Proposed
Federal agencies are accepting comments on proposed changes to the summary of benefits and coverage (SBC) and uniform glossary documents that group health plans must provide annually at open enrollment.

Technology and the Affordable Care Act
ACA tracking and reporting requirements often go beyond what many HRIS systems provide.

Small Businesses Drop Coverage as Health Law Offers Alternatives
Whether to cancel a company plan and let workers buy insurance on a public exchange is an option being considered by more small businesses not subject to the health law’s coverage mandate.

Employees May Miss Out on Subsidies Due to Uncertainty About Job-Based Coverage
Confusion about whether some types of job-based coverage disqualify employees from signing up for subsidized insurance through the public exchanges may lead some people to buy skimpier employer plans instead.

Are Seasonal Workers Entitled to Health Care Coverage?
Employers of seasonal workers must now consider whether they are required to provide them with health coverage under the Affordable Care Act. Here are the issues to consider.

Employer-Initiated Measurement Period Changes
The IRS released Affordable Care Act guidance addressing how to determine full-time status when an employee's measurement period changes.

Last-Minute Actions Before Mandate Kicks In
In the run-up to the employer mandate, more guidance has been provided clarifying the law’s minimum value threshold and which workers must be treated like full-time employees.

Plans Altered to Avoid ‘High Value’ Tax
U.S. employers are planning changes to keep their health plans under a looming tax threshold, a new SHRM/EBRI poll finds.

Premium Reimbursement for Public Exchanges Not Permitted, DOL Confirms
In a new online posting, the Department of Labor (DOL) reiterated that employers may not reimburse employees for purchasing individual health insurance policies.

Employer Plans Without Hospitalization Barred
Large-employer medical plans lacking hospital coverage will not qualify under the Affordable Care Act’s “minimum value” threshold, the Treasury Department said.

Get Ready to Report
Prepare to compile data in 2015 and develop processes for required reporting to employees and the IRS in 2016.


 Compliance Updates


 SHRM Webcasts



Affordable Care Act Reporting Requirements
Presenter: Raymond Grove, Convey Compliance





Upcoming SHRM Education

Employment Law & Legislative Conference
Mar 23-25 | Washington, D.C.




All Health Care Reform Compliance Q&As

For additional information on implementing the Patient Protection and Affordable Care Act, please contact the SHRM Knowledge Center.




Think Strategically First
Gary Kushner encourages HR to think strategically first and then tackle compliance second with regards to the Affordable Care Act.

SHOP Exchanges
Gary Kushner tells employers what they should know about the Small Business Health Option Programs.

Srategies to Avoid
Gary Kushner gives HR professionals five health care strategies that will not work. Also, three HR practitioners share insights on how their companies are adapting to reform.

Drop Health Care?
Does it make sense for employers to eliminate health care benefits? That will depend on a company’s business model and strategies for rewards and retention, argues Gary Kushner.

Doing the Math
Eliminating health care is not a simple decision, says Gary Kushner, CEO of Kushner & Co. To prove his point, he walks viewers through a scenario that presents potentially unanticipated costs for employers.

Working with Insurers
Health care reform requires employers to partner closely with their insurers on plan design issues, says Dr. Jeffrey Kang, chief medical officer at Cigna Healthcare.

Medical Payment Reform
Employers and insurers should pay health care providers for the quality of outcomes, not the quantity of services, says Andy Webber, CEO of the National Business Coalition on Health.




2015 Group Health Plan Checklist. Via Benefits Bryan Cave

Timeline for Employer Group Health Plan Compliance. Via Epstein Becker & Green, P.C.

Annual Notice Requirements for Employer Group Health Plans for 2015. Via Miller Johnson.

Health Reform Implementation Timeline. Via Kaiser Family Foundation.

Key ACA Features by Year. Via Dept. of Health & Human Services.

Timeline for Group Health Plans: 2014-2018. Via Sibson Consulting.

Steps to Take for 2015. Via Littler.

Employer Responsibility Timeline. Via Unum.


 Cost & Coverage


 Topic Index




Online Calculators:

Pay or play interactive tool. Via Unum.

Pay or play decision tree. Via Unum.

Estimated-penalty calculator. Via Littler.

Full-time employee worksheet. Via BenefitMall.

Subsidy calculator. Via Kaiser Family Foundation.

Actuarial value calculator / Minimum value calculator. Via Centers for Medicare and Medicaid Services.

Penalty Checklists:

Employer Shared Responsibility Penalties: A Checklist for Employers. Via Snell & Winter LLP.

Consequences of ACA Noncompliance for Group Health Plans. Via Buck Consultants.

Potential Employer Penalties Under the ACA. Via Congressional Research Service.

Fee Overviews:

Self-Funded Employer’s Guide to the Transitional Reinsurance Fee and the Patient-Centered Outcomes Research Institute Fee. Via Unitedhealthcare.

New PPACA Fees Will Strike Employers. Via United Benefit Advisors.

Compliance Guides:

Complying with and Leveraging the Affordable Care Act. A SHRM toolkit (members only).

Out-of-Pocket Limits for 2014 and 2015; Preventive Services Requirements. Via Segal Consulting.

Compliance Checklist for Plan Sponsors.  Via Snell & Wilmer LLP.

The 95% Coverage Rule—The Critical Details. Via Moulder Law.

Applying PPACA Market Reforms to HRAs, FSAs and Other Health Accounts. Via Towers Watson.

DOL Plan Audits: Are You Prepared?  Via McKenna Long & Aldridge LLP.

DOL's Self-Compliance Tool. Via the Department of Labor.

ACA Notice Requirements. Via Segal Consulting.

State-Specific Employer Guidance. Via

State Decisions on Health Exchanges. Via Kaiser Family Foundation.

Triggering Loss of 'Grandfathered' Status. Via Sibson Consulting.

DOL Health Care Reform Webpage. Via U.S Department of Labor. Website. Via U.S. Department of Health & Human Services.

Small Business Health Care Tax Credit. Via IRS.

SHRM Member-Only Excel Spreadsheets:


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