Health Care Reform Act – Critical Tax and Insurance Ramifications

<p>Chapter 1&nbsp; 1–1</p>
<p>Individual Shared Responsibility Payments and Premium Tax Credits for Individuals 1–1</p>
<p>Individual Shared–Responsibility Payments 1–2</p>
<p>Premium Tax Credits for Individuals 1–11</p>
<p>Chapter 2&nbsp; 2–1</p>
<p>Employer Shared–Responsibility Payments 2–1</p>
<p>Effective Dates of Employer Shared–Responsibility Payments 2–3</p>
<p>The ACA Employer Shared–Responsibility Formula 2–4</p>
<p>Interaction between Medicaid Expansions and Potential Employer Penalties&nbsp; 2–22</p>
<p>Current Status of State Medicaid Expansion Decisions&nbsp; 2–23</p>
<p>Chapter 3&nbsp; 3–1</p>
<p>IRS Employer and Insurer Reporting Requirements&nbsp; 3–1</p>
<p>The Patient Protection and Affordable Care Act: An Overview 3–2</p>
<p>ACA Requirements for IRS Information Reports and other Employee Notifications 3–3</p>
<p>Chapter 4&nbsp; 4–1</p>
<p>Small Business Tax Credit, SHOP Exchange, and Other ACA</p>
<p>Tax Changes Impacting Individuals&nbsp; 4–1</p>
<p>Small Business Health Insurance Tax Credit&nbsp; 4–2</p>
<p>The Small Business Health Options Program (Shop) Exchange 4–10</p>
<p>Other ACA Tax Changes Impacting Individuals&nbsp; 4–14</p>
<p>Glossary&nbsp; Glossary 1</p>
<p>Index 1</p>
<p>Solutions&nbsp; Solutions 1</p>
<p>Chapter 1 Solutions 1</p>
<p>Chapter 2 Solutions 2</p>
<p>Chapter 3 Solutions 3</p>
<p>Chapter 4 Solutions 4</p>