Shop Courses > Affordable Care Act Employer Mandate

Affordable Care Act Employer Mandate #292126

Course Overview

Credit

Amount

CPA

EA / OTRP

Course Author: Paul J. Winn CLU ChFC Field of Study (CPA): Taxes Field of Study (EA/OTRP): Federal Tax Law

Course Description

Course publication/revision date: This course was updated on 2/3/2026.

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers and employers.

Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.

Table of Contents

Chapter 1 – Overview of PPACA Coverage Provisions2

Introduction	2
Chapter Learning Objectives	2
Grandfathered Health Plans	2
Losing Grandfathered Status	2
Disclosure Requirements	3
Documentation Requirements	3
Actions Resulting in Loss of Grandfathered Status	3
Eliminating Benefits	3
Increasing Participants' Cost-Sharing Requirement	4
Increasing a Fixed-Amount Copayment	4
Reducing Employer Contribution Rates	4
Violating Anti-Abuse Rules	5
Pre-Existing Condition Exclusions Prohibited	5
Two Criteria Present in Pre-Existing Condition Exclusion	5
Grandfathered Group Health Plans Not Exempt	5
Benefit Limits Prohibited	5
Benefit Limit Prohibition Applicable only to Essential Health Benefits	6
Contract Rescission Limited	6
Patient Protections	7
Emergency Services	7
Large Employer Requirement to Provide Health Coverage	7
Adult Children Coverage	7
Plans Required to Extend Dependent Coverage	7
Eligibility for Extended Dependent Coverage	8
Summary	8
Chapter Review	9

Chapter 2 – Employer Credits & Requirements11

Introduction	11
Chapter Learning Objectives	11
Form W-2 Reporting of Employer-Sponsored Health Coverage	11
Effective Date for W-2 Reporting	12
Cost of Coverage Transition Relief	12
Reporting on the Form W-2	12
Cost of Health Coverage Excluded from Income	12
Certain Types of Coverage Not Reportable	13
Small Employer Health Insurance Premium Credit	13
Eligibility Requirements	13
Qualifying Arrangements Generally	13
Qualifying Arrangement Variations	14
Arrangements with Composite Billing	14
Arrangements with List Billing	14
Health Insurance Coverage Defined	15
Some Benefits Don't Qualify as Health Insurance Coverage	15
Employees of the Employer	16
Employees Possessing Ownership Interests	16
Leased Employees	16
Seasonal Employees	17
Household and Other Nonbusiness Employees	17
Ministers	17
Controlled Group	17
Limitations Affect Health Insurance Premium Credit	17
Full-Time Equivalent Employee (FTE) Limitation	17
Average Annual Wage Limitation	18
Average Premium Limitation	18
State Premium Subsidy and Tax Credit Limitation	18
Calculating the Credit	19
Large Employer Shared Responsibility	25
Large Employer Defined	26
Aggregation Rules Apply	26
Full-Time Employee	26
Safe Harbor Method for New Employees	27
Safe Harbor Method for Current Employees	27
Penalty for Non-Compliance	27
Employers Not Offering Coverage	27
Employers Offering Coverage	28
Medicaid Expansion Option may affect Employer Penalties	29
Large Employer Reporting Requirements	30
Large Employer Notification Requirements	30
Summary	31
Chapter Review	34

Glossary36

Answers to Chapter Reviews39

Chapter 1	39
Chapter 2	40

Index43

Appendix A44

Appendix B45

Appendix C46

Course Details

Author: Paul J. Winn CLU ChFC

Paul J. Winn CLU ChFC — Financial Writer, Editor & Trainer. Education: B.A., St. John’s University (1961–1964); Law School, University of Virginia (1964–1965); MBA program Binghamton University (1986–1989); CLU (1985); ChFC (1987). Experience: Thirty years in the life insurance and investment industry (1965–1995). Thirty-one years as a financial writer, editor and trainer (1995–2026). Paul held positions at Mutual Life Insurance Company of New York as product developer and compensation officer; at Security Mutual Life Insurance Company as general agent, marketing vice president, and agency vice president; at Principal Financial Group as agency manager; and as president of Maryland Financial Corporation, managing a financial adviser corporation providing tax, investment and financial planning. As a writer and editor, Paul is a published book author whose books include Tax Planning from the Heart, Business Succession Planning, and Dominating Obamacare. He served as writer and editor of a major mutual life insurance company’s agent training university, created more than 200 insurance, securities and tax training courses in online, print and scripted classroom formats, and is the founder and CEO of Winn Publications LLC, a tax and insurance continuing education course licensor.

Publication/Revision Date: 2/3/2026

Course Exam Questions (online): 50 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None
EA/OTRP	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

IRS Qualified Sponsor I.D.: FWKKO

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

List the principal coverage provisions of the PPACA;
Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage;
Compute the potential tax penalties that may be imposed under the PPACA for an employer's failure to meet the applicable shared responsibility requirements; and
Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.

Online Book, Online Exam

$35.00

Hardcopy Book, Online Exam

$47.00