Overview
The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, affects a wide range of institutions in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers and employers. In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot and stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law and will examine its tax impact on individuals and businesses.
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License or Certification
Regulator
Type
Learning Objectives
- Describe the principal healthcare provisions of the PPACA
- Identify the tax credits for which small businesses may be eligible when sponsoring employee health plans
- Recognize the shared responsibility requirements for applicable large employers regarding employee health coverage
- Compute the tax penalties imposed under the PPACA for a large employer's failure to meet the applicable shared responsibility requirements
- Calculate the tax credits designed to help ensure that individuals are able to maintain minimum essential coverage
Designed For:
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.
Course Information
Adding additional credit may change exam requirements.
| Advanced Preparation: | None |
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