Pay or play-Employer Shared Responsibility
Summary Benefits and Coverage (SBC)
Mandatory changes to Flexible Spending Arrangements (FSA)
Exchange Notice requirements
Minimum Value and how it works with HRAs and HSAs
Limitation on waiting periods
New tax burdens on employers and employees
Employee Classification - Full Time, Variable Hour & Seasonal
Essential Health Benefits
Affordability mandates
Calculating Large Employer status
Calculating Hours of Service to determine eligible employees
Standard Measurement Period, Stability Period & Administrative Period
Partially self-funding vs. fully insured plans
Consumer driven health plans
Community rating impact on small employers
Auto enrollment requirements
Non-Discrimination rules