
Overview
This course will review the principal provisions of the Patient Protection and Affordable Care Act (PPACA) affecting individuals and will consider the:
- Coverage-related provisions of the PPACA addressing –
- Plan grandfathering pursuant to which health coverage in force at the time of the law’s passage may be continued,
- The prohibition of pre-existing condition exclusions,
- The proscription of lifetime and annual benefit limits,
- The limitation of health coverage rescissions,
- The requirement for certain patient protections,
- The general requirement for universal health care coverage, and
- The requirement that plans covering children extend child coverage until age 26;
- Various personal income tax changes affecting taxpayers; and
- Tax credits authorized under the law to assist taxpayers by helping them purchase and maintain health insurance coverage.
CPE Acceptance
CPE Course For:
CPAs in most states (chart)
Other Professionals (chart)
AFSP
EA
Tax Preparer
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Online Course Materials
Fully online PDF materials included in course.
Login to your course to read online / print / save to local drive
Materials include:
- Clickable table of contents
- Learning objectives--each section
- Review questions--each section
- Answers to review questions + explanations
- Glossary of terms used
- Worksheets, forms and examples
- Index with page numbers
* Fully searchable *
Details
Fun CPE Course #: PWX1222
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions: Final-15 multiple choice
Document length: 36 pages
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/01/22
Expiration: One year from enrollment
Learning objectives
Upon completion of this course, you should be able to:
- List the principal healthcare provisions of the PPACA affecting individuals;
- Identify those individuals who may be exempt from the individual mandate; and
- Calculate the tax credits and tax penalties designed to help ensure that individuals meet the requirement to maintain minimum essential coverage.