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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


Private Exchange Enrollments Doubled in 2015
The move to private exchanges for providing employee coverage is expected to speed up in coming years, driven by compliance concerns.

Narrow Networks Pose a Price vs. Choice Tradeoff
Health plan narrow and tiered provider networks aim to motivate health providers to lower their prices in exchange for a higher volume of patients.

Treasury Official Addresses 2018 Excise Tax Concerns
Issues involving the looming excise tax on high-value health plans—from the treatment employee HSA contributions to reopening union contract negotiations—were recently addressed by J. Mark Iwry, senior advisor to the Treasury Secretary.

Some Employers Cutting Part-Time Hours, SHRM Finds
A meaningful number of U.S. employers have reduced the total number of their part-time employees’ weekly hours due to the Affordable Care Act’s employer mandate, a SHRM survey reveals.

ACA Still a Flashpoint at Year Five
Five years after the Affordable Care Act (ACA) was signed into law, advocates and opponents see starkly different results.

ACA Is Neither Poison nor Panacea
Many ACA compliance challenges remain, including preparing for employer reporting responsibilities and planning the compliance budget for legal and HR over the next few years.

ACA Employer Reporting Requires Coordinated Effort
HR and payroll need to work together closer than they historically have to ensure compliance with Affordable Care Act reporting requirements.

Final Rule on Excepted Benefits Wraparound Coverage
A final rule amends the definition of benefits excepted from certain regulations under the Affordable Care Act, clarifying how these benefits “wrap around” ACA-compliant health insurance coverage.

Cadillac Excise Tax Notice Raises Questions
A recent Treasury Department notice on the upcoming excise tax on high-cost health plans raises questions that employers have a chance to answer in comments due by May 15.

Challenge of Contraception Mandate Revived
The University of Notre Dame will have another chance to persuade the 7th Circuit that regulations regarding mandatory contraceptive coverage are too burdensome for religiously affiliated employers.

Justices Weigh Arguments in Health Care Case
Seven of the nine U.S. Supreme Court justices seemed to have made up their minds during oral arguments on whether government subsidies were intended for federally run exchanges.

Time to Rethink the Employer Mandate
A key aspect of health care reform needs its own reforming, a leading proponent of the law now advises.

What’s Affordable Health Insurance Under the ACA?
Deciding which Affordable Care Act (ACA) safe harbor to use for calculating affordability will depend on each employer’s unique circumstances.


 Compliance Reminders


 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.




 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:

Penalties & Reporting for Violations of ACA Requirements. Via McKenna Long & Aldridge LLP.

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

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

Compliance Guides:

HHS Finalizes 2016 Out-of-Pocket Maximums and Transitional Reinsurance Contribution Rates

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

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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