Health Care Reform Toolkit 


    The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (collectively referred to as “health care reform”) were signed into law in March 2010. The law was upheld as constitutional by the U.S. Supreme Court in June 2012. The primary purpose of the law is to extend health care to millions of uninsured Americans. Use this toolkit to help you, your staff and your clients understand and prepare for the short and long term impacts of this law. These resources will help you communicate your knowledge of the law, identify additional service opportunities and maintain your status as your clients’ strategic partner.

    This toolkit includes:

    Toolkit Strategy Checklist 
    Start here!  From understanding the details of the law and educating your team, to communicating with your clients, this practical checklist will guide you through the steps to prepare your firm and your clients for current and upcoming health care provisions.  The implementation steps are provided in order and include the toolkit resources necessary to complete the action, as well as listing and linking to additional AICPA information and resources you may find useful.

    Customizable Brochure for Business Clients
    This customizable brochure outlines the provisions of the law that are relevant to your business clients (those clients who are employers). Add your firm’s name and contact information to the brochure using these instructions and have copies of the brochure printed at your office or at a professional printer.  

    Customizable Brochure for Individual Clients
    This customizable brochure outlines the provisions of the law that are relevant to your individual clients.  Add your firm’s name and contact information to the brochure using these instructions and have copies of the brochure printed at your office or at a professional printer.

    Customizable PowerPoint Presentation for Large Employers
    A large employer generally is defined as one with 50 or more full-time employees or equivalents. This presentation outlines the provisions of the law that are relevant to your large employer clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation. 

    Customizable PowerPoint Presentation for Small Employers
    A small employer generally is defined as one with fewer than 50 full-time employees or equivalents. This presentation outlines the provisions of the law that are relevant to your small employer clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation.

    Customizable PowerPoint Presentation for Individuals
    This presentation outlines the provisions of the law that are relevant to your individual clients. This PowerPoint can be customized for your firm and used in conjunction with the client brochures or as a stand-alone presentation.

    Additional resources:

    ACA Provisions to Know for 2014 Individual Returns (audio webcast archive)
    New lines on Form 1040 and brand new tax forms (Form 8962, 8965 and 1095-A) are some of the hot items for the 2015 filing season. Are you up to date with the ACA implications this tax season?

    IRS Publications
    The IRS recently released two new publications on ACA employer reporting.  See the Monthly Tracking document and What Employers Need to Know document for more information.

    Timeline of Tax Provisions
    This timeline created by the AICPA provides a complete listing, by year, of tax provisions affected by the Affordable Care Act.  Drill down by year to uncover detailed information as well as guidance on each item.
     
    Health Care Changes Wizard
    This streamlined health care tool, housed at BusinessUSA,  will help you find out what you, your staff, and your clients need to know about the Affordable Care Act.  In a few quick steps, you'll understand the essentials of new insurance options and other health care changes.

    Key Provisions by Business Size
    This webpage provided by the U.S. Small Business Administration provides guidance around the Affordable Care Act for small businesses.   Find out which provisions may impact self-employed individuals, small businesses with fewer than 25 employees, small businesses with up to 50 employees, and small businesses with 50 or more employees.

    Glossary of Health Care Reform Terms
    This webpage provided by the U.S. Department of Health and Human Services provides definitions of health care reform terms.

    Features of the Affordable Care Act
    This infographic provided by the U.S. Department of Health and Human Services contains details of key provisions of the Affordable Care Act.




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