Planning for "Play or Pay"  

Oleh:

O'Malley, William P.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 6 (Dec. 2012), page 58-63.
Topik: Health Care Policy; Payments; Cost Sharing; Safe Harbor; Tax Credits

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85, JJ85.33 Non-tandon: 3 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

A key element of the new health care laws is the employer shared-responsibility provisions of Sec. 4980H due to take effect starting next year. Certain employers that fail to provide health care coverage meeting certain requirements will have to make penalty-like assessable payments. Some of the many questions left unanswered in the statute have been addressed in proposed regulations covering definitions of terms such as "employee" and "dependent" and how to count full-time employees or their equivalent for threshold requirements. Also addressed are how the rules apply to controlled groups and transition rules for fiscal-year plans and providing dependent coverage. Safe harbors for determining the affordability of coverage are available; however, they must be applied in a uniform and consistent basis for all employees in a reasonable category. Employers will have complicated decisions to make in weighing the cost of coverage, their employees' prospective eligibility for premium tax credits and a cost-sharing subsidy under the health care laws, and any resulting assessable payments.

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