* Updated 2024 *

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

Not sure?  Contact us!

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 #: PWX1224
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: 01/01/24
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.