Information on PPACA, Including a Summary of Employer Coverage Requirements

On Nov. 20, the Department of Health and Human Services (HHS) published proposed rules on essential health benefits (EHB) and determining actuarial value, and on health insurance market reforms. In addition, the Internal Revenue Service, Employee Benefits Security Administration and HHS’ Centers for Medicare and Medicaid Services issued a notice of proposed rulemaking on wellness programs in group health plans.

Washington Council Ernst & Young recently released a Legislative Update (PDF) with additional information on these topics and HHS has fact sheets on each proposal available on the website via the following links:

Fact sheet on EHB and actuarial value 

Fact sheet on health insurance market reforms

Fact sheet on wellness programs in groups health plans  

In addition, Washington Council Ernst & Young wrote a summary, “Employer Coverage Requirements and Taxes Under the Affordable Care Act (PDF),” for the Bloomberg BNA Daily Tax Report. It includes:
  • a summary of the major employer coverage requirements under the Affordable Care Act (ACA), including key definitions that are being addressed in the federal regulatory process; 
  • a timeline of compliance deadlines and summary of new reporting requirements;
  • analysis of considerations related to employer-sponsored coverage for part-time workers and employers’ communication with employees; and
  • analysis of how new employer coverage requirements under the ACA will translate to the assessment of taxes under the law.
Washington Council Ernst & Young works on behalf of the Employers for Flexibility in Health Care (EFHC) coalition in which ABC is a participant. EFHC has participated in numerous meetings with the Obama administration and has consistently advocated for the employer provisions in PPACA to be examined as a whole. EFHC has pointed out that the new requirements have significant consequences for employers and their ability to maintain flexible work options and affordable health coverage for their employees.