Health care reform act : critical tax and insurance ramifications / by Janemarie Mulvey.

Format:

Book

Author/Creator:

Mulvey, Janemarie, author.

Language:

English

Subjects (All):

Medical care--Law and legislation--United States.

Medical care.

Health care reform--United States.

Health care reform.

Physical Description:

1 online resource (119 pages)

Edition:

1st edition

Place of Publication:

Durham, North Carolina : Association of International Certified Professional Accountants, Inc., 2017.

System Details:

text file

Summary:

The Health Care Reform Act continues to be phased this year and in future years. This book will help accountants and financial advisors better understand the impact of the Act so they can describe to their clients how health care and paying for coverage will change in the future. In addition, they will discover how to use this information for tax planning opportunities. This book will help Recall key points related to tax ramifications associated with implementation of the Act. Identify penalties that apply to individuals and businesses. Recall tax changes that recently went into effect. Recall how to assist clients with tax planning under the Health Care Reform Act

Contents:

Intro

Title page

Copyright

Chapter 1 Individual Shared Responsibility Payments and Premium Tax Credits for Individuals

Individual Shared-Responsibility Payments

Premium Tax Credits for Individuals

Chapter 2 Employer Shared-Responsibility Payments

Effective Dates of Employer Shared-Responsibility Payments

The ACA Employer Shared-Responsibility Formula

Interaction between Medicaid Expansions and Potential Employer Penalties

Current Status of State Medicaid Expansion Decisions

Chapter 3 IRS Employer and Insurer Reporting Requirements

The Patient Protection and Affordable Care Act: An Overview

ACA Requirements for IRS Information Reports and other Employee Notifications

Chapter 4 Small Business Tax Credit, SHOP Exchange, and Other ACA Tax Changes Impacting Individuals

Small Business Health Insurance Tax Credit

The Small Business Health Options Program (Shop) Exchange

Other ACA Tax Changes Impacting Individuals

Glossary

Solutions

Chapter 1

Chapter 2

Chapter 3

Chapter 4

EULA.

Notes:

Includes index

Description based on online resource; title from PDF title page (EBC, viewed March 10, 2018).

ISBN:

1-119-51125-9

1-119-51128-3

1-119-51126-7

OCLC:

1024250172