{"product_id":"health-care-reform-act-isbn-9781119511243","title":"Health Care Reform Act","description":"\u003cp\u003eThe Health Care Reform Act continues to be phased this year and in future years. This book will help accountants and financial advisors better understand the impact of the Act so they can describe to their clients how health care and paying for coverage will change in the future. In addition, they will discover how to use this information for tax planning opportunities.\u003c\/p\u003e \u003cp\u003eThis book will help\u003c\/p\u003e \u003cul\u003e \u003cli\u003eRecall key points related to tax ramifications associated with implementation of the Act.\u003c\/li\u003e \u003cli\u003eIdentify penalties that apply to individuals and businesses.\u003c\/li\u003e \u003cli\u003eRecall tax changes that recently went into effect.\u003c\/li\u003e \u003cli\u003eRecall how to assist clients with tax planning under the Health Care Reform Act\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003cb\u003eChapter 1  1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIndividual Shared Responsibility Payments and Premium Tax Credits for Individuals 1-1\u003c\/p\u003e \u003cp\u003eIndividual Shared-Responsibility Payments 1-2\u003c\/p\u003e \u003cp\u003ePremium Tax Credits for Individuals 1-11\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2  2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eEmployer Shared-Responsibility Payments 2-1\u003c\/p\u003e \u003cp\u003eEffective Dates of Employer Shared-Responsibility Payments 2-3\u003c\/p\u003e \u003cp\u003eThe ACA Employer Shared-Responsibility Formula 2-4\u003c\/p\u003e \u003cp\u003eInteraction between Medicaid Expansions and Potential Employer Penalties  2-22\u003c\/p\u003e \u003cp\u003eCurrent Status of State Medicaid Expansion Decisions  2-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3  3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIRS Employer and Insurer Reporting Requirements  3-1\u003c\/p\u003e \u003cp\u003eThe Patient Protection and Affordable Care Act: An Overview 3-2\u003c\/p\u003e \u003cp\u003eACA Requirements for IRS Information Reports and other Employee Notifications 3-3\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4  4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSmall Business Tax Credit, SHOP Exchange, and Other ACA\u003c\/p\u003e \u003cp\u003eTax Changes Impacting Individuals  4-1\u003c\/p\u003e \u003cp\u003eSmall Business Health Insurance Tax Credit  4-2\u003c\/p\u003e \u003cp\u003eThe Small Business Health Options Program (Shop) Exchange 4-10\u003c\/p\u003e \u003cp\u003eOther ACA Tax Changes Impacting Individuals  4-14\u003c\/p\u003e \u003cp\u003eGlossary  Glossary 1\u003c\/p\u003e \u003cp\u003eIndex 1\u003c\/p\u003e \u003cp\u003eSolutions  Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 1 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 2 Solutions 2\u003c\/p\u003e \u003cp\u003eChapter 3 Solutions 3\u003c\/p\u003e \u003cp\u003eChapter 4 Solutions 4\u003c\/p\u003e \u003cb\u003eJanemarie Mulvey\u003c\/b\u003e, Ph.D., is an economist and award-winning author with more than 25 years of experience in the analysis of health and long-term care financing, taxation, and retirement security issues. As a senior health economist at the Congressional Research Service (CRS) during enactment and implementation of the Affordable Care Act, Dr. Mulvey advised members of Congress and their staffs on key issues of the law and the nuances and complexities relating to implementation issues. As the Small Business Administration's chief economist within the Office of Advocacy and earlier as deputy director of the Research Center at Towers Watson, Dr. Mulvey gained extensive experience in the analysis of public policies affecting both large and small employers.","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989350170853,"sku":"NP9781119511243","price":64.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119511243.jpg?v=1761783770","url":"https:\/\/k12savings.com\/es\/products\/health-care-reform-act-isbn-9781119511243","provider":"K12savings","version":"1.0","type":"link"}