The Patient Protection and Affordable Care Act (PPACA) requires employers that sponsor group health coverage to report to employees the aggregate cost of employer-sponsored coverage without regard as to whether the premiums are paid by the employer, the employee, or both, and without regard as to whether the cost of coverage is includable in the taxable income for the employee.
Special rules apply for applicants under the age of 19 when applying for health care coverage.
This article describes the impact of health care reform in relation to the tax incentives it will create for employers to consider self-funded medical plans.
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