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CPE Self-Study
Health Care Reform Act: Critical Tax and Insurance Ramifications
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Text: 4.0, Online: 5.5
Understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • CPAs, enrolled agents. and financial advisers

Key Topics

  • Individual Shared Responsibility Payments and Premium Tax Credits
  • Employer Shared-Responsibility Payments
  • IRS Employer and Insurer Reporting Requirements
  • Small Business Tax Credit, SHOP Exchange, and Other ACA Tax Changes Impacting Individuals

Learning Objectives

  • Recall key points related to tax ramifications associated with implementation of the Act.
  • Identify penalties that apply to individuals and businesses.
  • Recall tax changes that recently went into effect.
  • Recall how to assist clients with tax planning under the Health Care Reform Act

The Health Care Reform Act continues to be phased this year and in future years. This CPE course will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you'll discover how to use this information for tax planning opportunities. This topic is constantly changing, so make sure you're up-to-date on the latest information. Course materials will include the impact of the Tax Cuts and Jobs Act of 2017 tax reform law.

Ratings and reviews
Author(s)

Janemarie Mulvey, Ph. D.

Janemarie Mulvey 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. Her CRS reports on ACA provisions—including employer penalties, individual mandates, and the small business tax credit—are still widely available and are being used by numerous organizations to educate their members about meeting their obligations under the ACA.

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.

Earlier in her career, Dr. Mulvey directed the economic research departments of the College of American Pathologists and the American Council of Life Insurers. She also held senior positions at the Urban Institute and the American Association of Retired Persons (AARP). Dr. Mulvey received her Ph.D. in economics from George Mason University and her M.A. and B.A. in economics from the University of Maryland.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$139.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$139.00
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CREDIT INFO
CPE credits
Text
: 4.0,
Online
: 5.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CL4HCRA
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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