U.S. Department of Health & Human Services resources
- PPACA website - The U.S. government website about the Patient Protection and Affordable Care Act (PPACA).
- PPACA law - The actual text of the law passed by Congress and then signed into law by the President on March 23, 2010.
- PPACA Implementation timeline - Key features of the law listed year by year.
- PPACA Frequently asked questions by category
- Implementation resources including:
- Regulations & guidance
- Letters (particularly about State Exchanges)
Internal Revenue Service resources
- IRS Guidance regarding W‐2 Reporting of Insurance Coverage
- Frequently asked questions
- IRS Notice 2011-28 (71k ) regarding Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage.
- IRS Notice 2012-09 (87k ) restating and amending portions of IRS Notice 2011‐28 regarding Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage.
- Summary of requirement to report the cost of coverage under an employer-sponsored group health plan.
- Webinar ‐ Reporting of Employer Health Care Coverage on Form W‐2.
- IRS Notice 2010-69 (15k )regarding Interim Relief with Respect to Form W‐2 Reporting of the Cost of Coverage of Group Health Insurance.
- IRS Guidance regarding Full‐Time Employee Safe Harbors:
- IRS Notice 2012-59 (40k ) - IRS guidance regarding waiting period.
- IRS Notice 2012-40 (34k ) - IRS guidance regarding flex spending contribution limitations.
- IRS Affordable Care Act Tax Provisions
Center for Consumer Information & Insurance Oversight (CCIIO)/Centers for Medicare and Medicaid Services (CMS) resources
- CCIIO website - The Center for Consumer Information and Insurance Oversight (CCIIO) is charged with helping implement many reforms of the Affordable Care Act.
- Model Summary of Benefits and Explanation of Coverage (SBC):
- Medicaid/CHIP Letter to governor (58k ) - 2011 letter from the Secretary of Health and Human Services and the Secretary of Education identifying strategies for enrolling uninsured children who are currently eligible for Medicaid or the Children’s Health Insurance Program (CHIP).
- Essential Health Benefits Bulletin Frequently Asked Questions (88k ) - Guidance on the department of Health and Human Services intended approach to defining essential health benefits (EHB) under the Affordable Care Act.
- Healthcare reform and collective bargaining impacts - Frequently asked questions
- Employer shared responsibility under the Affordable Care Act
- High cost employer-sponsored health coverage excise tax frequently asked questions
- Affordable Care Act frequently asked questions
- Grandfathered health plan information under the Affordable Care Act