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A Practical Guide to Small Business Health Insurance & Fringe Benefits: 2015 & Beyond


Total Credits: 8 including 8 Taxes - Technical

Average Rating:
   4
Categories:
Partner Produced |  Tax
Faculty:
James L. McCoy, CPA
Course Levels:
Update
Duration:
8 Hours
License:
Product Setting: Expires 40 day(s) after program date.

Dates


Description

The Affordable Care Act (ACA) is in the process of being fully implemented. Both otherwise uninsured individuals and employers with 50 or more full-time or full-time equivalent employees must be on top of the complicated ACA rules as they apply in 2015 and beyond. All employers, whether large or not, should be alert to the Internal Revenue Service's (IRS) release of regulations under 105(h). These anticipated regulations will apply anti-discrimination rules to all employers regardless of size. Of equal importance is the impact of Notice 2013-54 and how it impacts employer reimbursements of employees for premiums they pay for health insurance (either through a qualified health plan in the marketplace or outside the marketplace). Focus on the key issues and planning strategies that tax practitioners need to know in order to advise their clients regarding this far-reaching legislation.

Basic Course Information

Learning Objectives

*Understand how the Affordable Care Act affects businesses, employees, and individuals not covered by an employer's health plan

*Recognize when and how penalties apply to individuals and businesses under the ACA

*Understand what options employers have in offering certain types of fringe benefit plans


Major Subjects

*Claiming Subsidies

*Penalties

*Overview of Health Insurance Changes

*Shared Responsibility Excise Tax Penalty for Large Employers

*Calculating and Defining the 100/50-Employee Count

*Health Care Options for Individuals

*2015 Health Insurance Overview

*Non-Discrimination Rules


Course Materials

Faculty

James L. McCoy, CPA Related Seminars and Products


James L. McCoy, CPA, is a managing member of Surgent McCoy CPE, LLC, a firm specializing in CPE course development. He currently services tax and consulting clients from his Raleigh, N.C. office. Mr. McCoy has more than 25 years of experience in local and national firm tax departments specializing in taxation of individuals and closely held family businesses. In addition, he is a highly rated discussion leader known for his ability to communicate complex technical issues in an easy-to-understand, practical manner.


Additional Info

Basic Course Information

Advanced Preparation None
Course Developer Virginia Society of CPAs
Date Added to Catalog 3/16/15
Designed For Tax practitioners who need to understand the changes and implications of the Affordable Care Act
Original Recording Date 9/23/15
Prerequisites A working knowledge of tax law as it relates to health insurance
Yellow Book

No


Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Instructional Delivery Method Group Internet Based
Official Registry Statement

Business Professionals' Network, Inc. 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


Reviews

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Overall:      4.8

Total Reviews: 4