Affordable Care Act

Laws Pages

1. ACA: Getting Started on Requirements for Employers
2. ACA: Employer Mandate (Play or Pay)
3. ACA: Reporting on Forms 1094-C and 1095-C
4. ACA: 90-Day Limit on Waiting Periods
5. ACA: Child Coverage to Age 26
6. ACA: Clinical Trials
7. ACA: Essential Health Benefits (EHBs)
8. ACA: Grandfathered Health Plans
9. ACA: Limits on Out-of-Pocket Maximums
10. ACA: Pre-Existing Condition Exclusions
11. ACA: Preventive Care Services
12. ACA: Prohibition on Annual and Lifetime Dollar Limits
13. ACA: Rescission of Coverage
14. ACA: Small Business Tax Credit
15. ACA: Summary of Benefits and Coverage (SBC)
16. ACA: Transparency in Coverage Rules
17. ACA: Medical Loss Ratio (MLR)
18. ACA: PCORI Fee
19. ACA: Reporting Health Coverage Cost on W-2s
20. ACA: Required Marketplace/Exchange Notice
21. ACA: Family Glitch Fix
22. ACA: Affordable Care Act and Controlled Groups
23. ACA Audit Letter Best Practices
24. ACA: Electronic Filing Hardship Waiver

Sample Letters

1. Affirmative Consent to Receive 1095-C Forms Electronically

Guides

1. ACA Employer Play or Pay Basics
2. Employer Guide to ACA Play or Pay Rules: Employer Shared Responsibility Provision 2023-2024
3. Employer Guide: ACA Reporting on Forms 1094-B and 1095-B
4. Employer Guide: ACA Reporting on Forms 1094-C and 1095-C
5. Medical Loss Ratio (MLR) FAQs
6. Understanding Affordability and Safe Harbors
7. ACA Audit Letter Best Practices
8. ACA Employee Status Changes

Charts and Checklists

1. Affordable Care Act: Key Provisions for Employers
2. ACA Hours of Service Chart
3. ACA: Employer Compliance Checklist
4. ACA Form 1095-C Field Requirements

Videos

1. ACA Employer Mandate: How to Count Full-Time Equivalents
2. ACA Reporting Requirements for Employers
3. Medical Loss Ratio (MLR) Rebate
4. PCORI Filing

Official Guidance

IRS Affordable Care Act for Employers