- 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