The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers and employers.
Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal coverage provisions of the law and will examine its tax impact on employers.
CPE Course For:
CPAs in most states (chart)
Other Professionals (chart)
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Online Course Materials
Fully online PDF materials included in course.
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- 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 *
Fun CPE Course #: PWX1322
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions: Final-15 multiple choice
Document length: 51 pages
Passing score: 70% | Unlimited retakes
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/01/22
Expiration: One year from enrollment
Upon completion of this course, you should be able to:
- List the principal coverage provisions of the PPACA;
- Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage;
- Compute the potential tax penalties that may be imposed under the PPACA for an employer’s failure to meet he applicable shared responsibility requirements; and
- Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.