Instructor for this course
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While the Affordable Care Act (ACA) does not explicitly mandate that an employer offer employees health insurance it penalizes an “applicable large employer” (ALE) that does not offer coverage to its full-time employees. An ALE is an employer who has 50 or more full-time and “full-time equivalent” (FTE) employees in any month.

This course discusses how to avoid/minimize the imposition of the “Employer Shared Responsibility Payment”.

Learning Objectives

  • Explore the Employer Mandate Provision of the Affordable Care Act (ACA)
  • Explore the employer insurance coverage requirements mandated by the ACA.
  • Recognize when the Employer Shared Responsibility Payment (ESRP) applies, how to compute it and how it will be assessed.
  • Explore the impact of the ACA on Employer Reimbursement Plans.
Last updated/reviewed: July 22, 2017

2 Reviews (8 ratings)Reviews

2
Member's Profile
Nice explanation of covered employees and penalties. Could change
5
Anonymous Author
In depth course - highly recommended

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION and OVERVIEW
  6:01Overview of Employer Mandate Provision
Requirements and Responsibilities
  7:51Full-Time Equivalent Employees
  7:02Reporting Requirements
  7:55Mandated Coverage Requirements
  10:53Mandated Coverage Requirements (Continued)
  13:09Employer Shared Responsibility Payment (ESRP)
  10:37Notification and Case Study
CONCLUSION
  7:40Limitation on Employer Reimbursement and Cafeteria Plans
CONTINUOUS PLAY
  1:13:01Minimizing the Impact of the Employer Mandate of the Affordable Care Act
SUPPORTING MATERIALS
  PDFSlides: Minimizing the Impact of the Employer Mandate of the Affordable Care Act
  PDFMinimizing the Impact of the Employer Mandate of the Affordable Care Act Glossary/Index
REVIEW and TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM