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: March 27, 2024
6 Reviews (22 ratings)

Reviews

5
Member's Profile
Great info, presented concisely. Helpful for professionals hoping to get a basic understanding of the ACA.
3
Member's Profile
Comments stated this course to be updated as of 2022 but it appears to me this is 2018 Information.
2
Member's Profile
Nice explanation of covered employees and penalties. Could change
4
Anonymous Author
Provided appropriate knowledge, helpful and well paced.
5
Member's Profile
She broke it down and made it much less overwhelming.
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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION and OVERVIEW
  1:53PREVIEW: Introduction to Minimizing the Impact of the Employer Mandate of the Affordable Care Act
  Overview of Employer Mandate Provision 6:01
Requirements and Responsibilities
  Full-Time Equivalent Employees 7:51
  Reporting Requirements 7:02
  Mandated Coverage Requirements 7:55
  Mandated Coverage Requirements (Continued)10:53
  Employer Shared Responsibility Payment (ESRP)13:09
  Notification and Case Study 10:37
CONCLUSION
  Limitation on Employer Reimbursement and Cafeteria Plans7:40
CONTINUOUS PLAY
  Minimizing the Impact of the Employer Mandate of the Affordable Care Act1:13:01
SUPPORTING MATERIALS
  Slides: Minimizing the Impact of the Employer Mandate of the Affordable Care ActPDF
  Minimizing the Impact of the Employer Mandate of the Affordable Care Act Glossary/IndexPDF
REVIEW and TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam