Health Care Reform Resource Page 

Critics Say Obamacare May Encourage ‘Part-Time Society’
Some small employers are cutting hiring and employees’ hours in response to new health care reform coverage mandates for full-time employees, according to a Gallup poll released May 10.

SHRM Seeks Flexibility on 90-Day Health Care Waiting Period
The Society for Human Resource Management submitted comments to federal agencies stating that many employer plans would be out of compliance with the approach taken in proposed regulations that would limit waiting periods for group health plans to no more than 90 calendar days.

DOL Issues Model COBRA Election and Exchange Notices
On May 8, the Department of Labor (DOL) issued an updated model COBRA continuation notice and a model notice of coverage options through the soon-to-launch health care exchanges. The exchange notice must be provided to current and new employees beginning Oct. 1.   

When Your Employees Apply for Exchange Coverage
Individuals enrolling in health coverage through a public exchange will be required to obtain certain information from their employer using a form called the Employer Coverage Tool.

SHOP Exchange Delay Limits Small Employers' Options
With a one-year delay in the launch of competitive marketplaces through the Small Business Health Options Program (SHOP), smaller employers may need to re-think their health coverage choices.

Proposed Rule Clarifies Minimum Value Determinations
On May 3, the IRS published a proposed rule that provides additional guidance on what constitutes the minimum value of an employer-sponsored health plan. The rule addresses wellness incentives and health savings accounts, among other factors.

New Guidance and Template for SBCs

For 2014, Higher Limits for HSA Contributions

HHS Moves to Delay Small Firms Offer of Plan Choices

Proposed Rule on 90-Day Waiting Period Limit

HHS Issues Final Rule on Transitional Reinsurance Fees

Tax Implications of Wellness Rewards

Retaliation Provisions Go Into Effect

To Comply, Employers Must Identify Full-Time Workers

Essential Health Benefits Rule Addresses Key Issues

Making the ‘Play or Pay’ Decision

Some Part-Timers to Fall Within Coverage Mandate

Calculate the Employer Mandate Threshold

Also Worth Noting:

Fewer Health Plans Retain Grandfathered Status

On Private Health Exchange, Choice Drives Satisfaction

Let Strategy Guide Health Benefits Decisions

Levers of Change: Employers Respond to Shifting Landscape

Newly Eligible May Forgo Health Benefits in 2014

SHRM HR Knowledge Center Responses to Frequently Asked Questions on Health Care Reform Compliance:

• What are the benefits an employer’s health plan must provide?

• How does reform impact part-time employees?

• How do we determine average hours worked for benefits plan eligibility?

• What additional Medicare taxes must be withheld?

• What is the impact on nondiscrimination rules for group health plans?

• What is the definition of the term “small employer” under this legislation?

• What is the maximum small business tax credit for a tax-exempt qualified employer?

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.

SHRM Videos

Focus on Health Care
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, CEO of Kushner & Co.

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.