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:

    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.

    Information Reporting Requirements
    The U.S. Small Business Administration provides additional guidance regarding reporting requirements.  Employers that are subject to the Employer Shared Responsibility provisions must report certain information regarding the health coverage they offer their full-time employees.

    CPAs will be in Demand as Health Care Changes Goes Into Effect
    CPA firms stand to benefit from the Affordable Care Act as companies and taxpayers will need advice and assistance in complying with the law.  Firms that specialize in this area will benefit even more as some accounting firms are outsourcing their health care work to these specialists.

    Affordable Care Act Offers Opportunities for CPAs
    CPAs have an opportunity to guide clients affected by the changes under the Affordable Care Act.  The likelihood an individual or small business would not pick the best option is considerable and few have the in-depth knowledge to understand the terms and choices.




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