Certified Public Accountants
Advisor's Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits in 2017

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Online Registration Form

Date: October 26, 2017
Location: Mahoney State Park, Ashland
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
The Affordable Care Act (ACA) fundamentally changed the way in which individuals and businesses approach healthcare and even now, several years post-enactment, the changes are still being fully absorbed and understood. Both otherwise uninsured individuals and employers with 50 or more full-time or full-time equivalent employees must be on top of the complicated ACA rules as they apply in 2017 and beyond in order to avoid potential fines and penalties. Of equal importance is the impact of IRS Notice 2015-17 on employer reimbursements of employees for premiums they pay for health insurance. The Notice includes special rules for S Corporation reimbursements of greater than 2% shareholders. This course will focus on the key issues and planning strategies that tax practitioners need to know in order to advise their clients on ACA compliance as well as other employer-provided fringe benefits.
* Understand how the Affordable Care Act affects businesses, employees, & individuals not covered by an employer's health plan * Recognize when and how penalties apply to individuals and businesses under the ACA * Understand the principles surrounding tax treatment of employer-provided fringe benefits.
* When can an individual claim a subsidy to purchase health insurance on the health exchange? * When an individual is subject to a penalty for failure to purchase health insurance * IRS Notice 2015-17 and its impact on employer reimbursements & S Corporation reimbursements of greater than 2% shareholders * Shared responsibility excise tax penalty for large employers * Calculating and defining the employee count * Options for individuals who do not have health insurance coverage through an employer * When employers can claim small business health insurance credit * Key considerations and any new developments regarding tax aspects of employer-provided fringe benefits.
Who Should Attend
Tax practitioners who need to understand the changes and implications of the Affordable Care Act and advise clients on ACA and other employer-provided fringe benefits.

Course Level Update
Prerequisites A working knowledge of tax law as it relates to health insurance.
Discussion LeaderMichael A. Frost, Surgent
CPE Credit8 Hours
Additional Information: Parking and lunch are provided on-site.
Fee: $255 - Society Member
$285 - Society Nonmember
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635 S. 14TH ST. SUITE 330
(402) 476-8482
(800) 642-6178
(402) 476-8731