July/August 2012 Update

Now that the Supreme Court has upheld the Individual Mandate and many provisions of reform are beginning to take affect, we are assembling the most detailed information and timelines.

Benefitmall ( has put together a terrific 4 part legislative series. I have added their content here.

Below are the four pieces they covered in the series:
  • Individual Mandate & Tax Implications (download #1 here)
  • Employer Requirements & Tax Implications (download #2 here)
  • Insurance Coverage Subsidy Program (coming)
  • Other New PPACA Related Taxes (download #4 here)
Additional information pieces:
  • Aetna explanation of the summary plan descriptor (SPD) requirements (download here)
  • Benefitmall MLR & rebate check employer options (download here)

On June 28, 2012, the United States Supreme Court largely upheld the Patient Protection and Affordable Care Act (PPACA or Act) as a valid application of Congress’ power to levy and collect taxes. The decision affirms the constitutionality of the Individual Mandate and limits the Medicaid expansion provision. For a brief overview of the Court’s ruling, click here.

Since the inception of PPACA, together, we have been navigating our way through the hurdles of health care reform and preparing for the changes that are yet to come.

As the ruling was announced, our senior leadership was participating in multiple meetings around the country with various carrier partner leaders. We worked on behalf of our broker partners to plan, no matter the outcome, to stand at the front of the pack with the necessary solutions to support you in this historic transition.
With the courts’ decision to further tie taxes and health benefits together, we are feeling even more confident in our strategic decision to support each of you in providing your clients with total employee benefit solutions in the coming years. We know that they will look to you, their trusted advisors, to guide them through this maze of regulatory changes.

Despite continued political discussions in Washington, D.C., know that we will continue to support you and your clients as the next generation of health care in America continues to evolve. Over the next few weeks we will keep you apprised as legal experts and others interpret the Supreme Court ruling and ensure that you have the information you and your clients need.

For a more detailed examination of the ruling, please click here to view the breakdown of the various components of the Supreme Court's decision and BenefitMall’s actions moving forward.

As a follow up to the Legislative Alert, Details of Supreme Court Upholding PPACA, BenefitMall wants to provide you with a high-level explanation of the important aspects of the Supreme Court’s rulings.
This document is intended for you to pass this information along to your employer groups. Feel free to personalize this fillable form to include your name and phone number so your clients can contact you with any questions pertaining to the ruling.

This update represents the first in a series that BenefitMall is producing for employers on PPACA’s tax implications. As you may know, the Individual Mandate was recently upheld by the U.S. Supreme Court. This provision, which requires every individual to obtain “essential minimum coverage” or pay a tax penalty beginning January 1, 2014, has tax implications for families and individuals.
Here is what you need to know about individual mandates and tax implications.   
Below are the remaining topics we will discuss over the course of several weeks:
  • Employer Requirements and Tax Implications
  • Insurance Coverage Subsidy Program
  • Other New PPACA Related Taxes
Employer Requirements and Tax Implications
In this second issue of our four part series examining the various tax provisions of the Patient Protection and Affordable Care Act (PPACA), we will update you on some of the tax implications for small and large employers. This Alert covers how PPACA:
  • Provides premium subsidy via tax credits for small employers
  • Assesses the potential monetary penalties to large employers who do not offer coverage, or the right level of coverage
  • Creates new W-2 reporting requirements for most employers
  • Limits employer deductions for retirees’ drug coverage.
Here is what you need to know about employer requirements and tax implications.
As with so much of the health insurance reform initiative, a significant amount of this Legislative Alert remains a work in progress. We will continue to monitor these developments, and report them to you. 
As a reminder and recap, here are the four pieces we are covering in the series:
  • Individual Mandate & Tax Implications – please click here to view the alert sent July 13
  • Employer Requirements & Tax Implications
  • Insurance Coverage Subsidy Program
  • Other New PPACA Related Taxes
In the first two segments of this series, we discussed various important tax provisions contained in the Patient Protection and Affordable Care Act (PPACA). Part 1 examined the tax implications of the Individual Mandate, and Part 2 discussed several key tax implications impacting employers. In this Alert, we focus on several additional tax consequences associated with PPACA which employers, employees and others should be aware of. This Alert covers:
  • The Unearned Income Medicare Contribution Tax
  • Excise Tax on Comprehensive, High-Cost Health Insurance Plans
  • Assessing the Impact of PPACA on HSAs, MSAs, FSAs, and HRAs
Here is what you need to know about assessing additional PPACA tax provisions impacting employers and employees.

2010-2011 (original content-resources)

Below you will find some of the best news and information sites available that explain the new health reform law and what clients and customers need to do to comply with the PPACA:
  • Industry Resources