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Employee Healthcare Coverage: ACA Considerations

October 18, 2022 (2 min read)

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.

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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.


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