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Cherie Hennig, Professor
This former IRS revenue agent is now an author and Professor, teaching tax courses at the University of North Carolina, Wilmington, Florida International, Colorado State, the University of South Florida, and Virginia Tech
This instructor has 22 courses »To Access This Course:
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: November 24, 2020
5 Reviews (15 ratings)Reviews
Chris Yost
(Controller at JuiceLand)
Great info, presented concisely. Helpful for professionals hoping to get a basic understanding of the ACA.
Kirit Kapadia
( at Kirit KapadiaCPA)
Nice explanation of covered employees and penalties. Could change
Anonymous
(Manager)
Provided appropriate knowledge, helpful and well paced.
Sherry Wright
( at Faith Mission)
She broke it down and made it much less overwhelming.
Anonymous
(VP, Finance)
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 .