Health Care Reforms – Implications for Employee Benefit Plans (Portfolio 335)

Tax Portfolio, No. 335, Health Care Reforms – Implications for Employee Benefit Plans, examines the impact on employers, group health plans, and individuals of the Patient Protection and Affordable Care Act and subsequent health-care legislation, including the No Surprises Act.

This Portfolio describes these laws and implementing regulations, employers’ and plans’ obligations and compliance choices under the laws, and the implications for various health plan design options. The Portfolio also discusses the changes aimed at expanding health-care coverage for individuals, providing assistance with health plan costs, promoting transparency, and protecting individuals from surprise medical bills.

Table of Contents

I. Introduction to the Affordable Care Act
II. Affordable Care Act: Parallel Provisions in PHSA, ERISA, and the Tax Code
III. Affordable Care Act: Expired and Repealed Provisions
IV. Affordable Care Act: Individual and Group Market Health Care Reforms
V. Affordable Care Act: Health Insurance Market Reforms
VI. Individual Coverage Mandate
VII. Premium Assistance Tax Credit (I.R.C. §36B)
VIII. Cost-Sharing Subsidies for Individuals (PPACA §1402)
IX. Employer Responsibility Related to Health Care Coverage
X. Health Care Tax Credit for Small Businesses
XI. Health Insurance Exchanges
XII. Comparative Effectiveness Research
XIII. No Surprises Act: Health Care Market Reforms and Transparency