Employee Healthcare Coverage: ACA Considerations

During the open-enrollment season, brush up on the shared responsibility rules for applicable large employers as required by the Affordable Care Act (ACA). This practice note provides in-house counsel responsible for ACA compliance a primer on the ACA’s employer-shared responsibility provisions (sometimes referred to as the employer mandate) and the tax advantages of offering health benefits to employees, even though the ACA does not require employers to do so.

Read Now »

Related Content

• ACA Summary of Benefits and Coverage Requirements Checklist
  Use this checklist to identify the ACA’s content, appearance, delivery, and timing requirements for required summaries of benefits and coverage (SBCs), as well as how to comply with various guidance issued by multiple federal agencies, including the Centers for Medicare & Medicaid Services (CMS).
• Accountable Care Organizations
  Considering alternative delivery of healthcare services? Whether advising a hospital system or provider group, understand the eligibility requirements and basic structure of accountable care organizations (ACOs), as well as the process to participate in an ACO—and the associated benefits and risks of participation.
• ACA Essential Health Benefits
  Rely on this practice note to advise clients on compliance with the ACA’s requirements and how to conduct a cost analysis of their healthcare benefits offerings. Certain insurers—e.g., those providing small group and individual plans—are required by the ACA to include a package of comprehensive insurance coverage in their plans. This practice note covers the ACA’s 10 categories of benefits that must be included, which can be further modified on a state-by-state basis.

Practical Guidance Updates
Featuring the latest updates from your Practical Guidance account.   

• The Practical Guidance Journal Fall Edition features impacts of the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization, 142 S. Ct. 2228 (2022), on employers, healthcare, insurance, and privacy concerns, and tracks the status of state law changes.
• Legal Developments provide the latest updates and analyses of emerging topics impacting healthcare. Visit the Legal Developments page to see breaking healthcare legal news—notably on the U.S. Supreme Court’s Dobbs decision—and related Practical Guidance content.
• Listen Up! The Practical Guidance Podcast features interviews with industry-leading attorneys on cutting edge issues in the law: NFTs, Cannabis, COVID-19, and more. Catch the most recent episode on the podcast platform of your choice.
• Check out the new Practical Guidance Author Center! Learn about the 1500+ leading attorney authors contributing to our 22 practice areas, and find out how you can Become a Practical Guidance Author.​​​​​​
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts.

Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+