ACA Resources
The Patient Protection and Affordable Care Act (PPACA) was signed into law on March 23, 2010 and amended by the Health Care and Education Reconciliation Act on March 30, 2010. The law addresses subjects such as health insurance coverage, health insurance costs, and preventive care. Regulations and guidance continue to be released, making it important for employers, plan sponsors, and individuals to understand the requirements that affect employee benefits plans today.
The International Foundation continues to monitor new guidance and analysis released about the ACA. We will post news, analysis, and selected topics that are important to employers and plan sponsors.
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Centers for Medicare and Medicaid Services
- Fact Sheets & FAQs (scroll down to Affordable Care Act section)
- CCIIO: Consumer Information and Insurance Oversight
- CCIIO: Regulations and Guidance
- HHS About the Affordable Care Act
Department of Labor Resources
Internal Revenue Service
- Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act
- ACA Information Center for Applicable Large Employers (ALEs)
- Affordable Care Act Tax Provisions for Employers
- Questions and Answers about Information Reporting by Employers on Form 1094-C and Form 1095-C
- Patient-Centered Outcomes Research Institute Fee
- Understanding your Letter 226-J
- Individual Shared Responsibility Provision
Employer Forms
International Foundation Regulatory Update Page
Employer Mandate and Fees
- ACA Affordability Myths, HUB, September 24, 2024
- 2025 ACA Affordability Safe Harbors, McGriff, September 12, 2024
- ACA affordability percentage increases after three years of decreases, EY, September 9, 2024
- ACA Employer Mandate and Reporting FAQs, Equifax, June 26, 2024
- The ACA Look-Back Measurement Method, Newfront, October 10, 2023
- The ACA Monthly Measurement Method, Newfront, October 4, 2023
- ACA Affordability for Non-Calendar Year Plans, Sequoia, June 8, 2023
Grandfathered Plans
- CMS Insurance Standards Bulletin Series – INFORMATION – Extension of Limited Non-Enforcement Policy through 2023 and Later Benefit Years, Centers for Medicare and Medicaid Services, March 23, 2022
- Is Retaining Grandfathered Status Still Worth It?, Benefits Magazine, August 2021
Nondiscrimination
- HHS Issues New Affordable Care Act Section 1557 Nondiscrimination Regulations, Seyfarth, May 14, 2024
- HHS Issues New Rule to Strengthen Nondiscrimination Protections and Advance Civil Rights in Health Care, Health and Human Services News Release, April 26, 2024
- Fact Sheet: Nondiscrimination in Health Programs and Activities Proposed Rule Section 1557 of the Affordable Care Act, Health and Human Services, July 29, 2022
- Third-Party Administrators May Be on the Hook for Affordable Care Act’s Anti-Discrimination Rules, Lane Powell, July 27, 2022
Out of Pocket Maximums, Annual & Lifetime Limits
- 2025 HSA, HDHP and Excepted-Benefit HRA Figures Set, Mercer, May 10, 2024
Preventive Care
- Enhancing Coverage of Preventive Services Under the Affordable Care Act Proposed Rules, Centers for Medicare & Medicaid Services, October 21, 2024
- Not Well Appointed: Preventive Care Mandate Still in Effect, but Challenges Remain, HUB, July 24, 2024
- ACA preventive services coverage and litigation continue, for now, Mercer, June 27, 2024
Reporting and Disclosure
- Problems Abound – Examining the Headaches Still Plaguing Employers Almost Ten Years Into ACA Reporting (Part 1), Accord, November 7, 2024
- The Top Affordable Care Act Reporting Mistakes We Continue to See in 2024, Dickinson Wright, May 13, 2024
- Four Items Related to the Affordable Care Act Employers Must Consider Heading Into 2024, Accord, October 3, 2023
- Frequently Asked Questions Part 60 Under the Affordable Care Act Issued, Jackson Walker, July 13, 2023
- IRS to Require Electronic Filing for ACA Reporting in 2024, Newfront, May 1, 2023
Wellness Programs
- Tobacco Surcharge Suits Spotlight Wellness Reg Compliance, Ballard Spahr, October 23, 2024
- Tax-Advantaged Wellness Indemnity Arrangements Require Careful Review, NFP, October 9, 2024
- Addressing Employee Health Plan Exception Requests: Part VI, Newfront, September 8, 2022
- EEOC's Final Rule on Employer Wellness Programs and the Genetic Information Nondiscrimination Act, U.S. Equal Employment Opportunity Commission, May 17, 2016