In This Presentation:

- Review Employer Information

- Fees

- Mandates

- Additional Points

- Communications

- Excerpt from Review Employer Information.

Employer’s Health Plans -

1. Identify the employer’s health plans that may be subject to the ACA.

• What is the main medical plan and are there multiple options (HMO, PPO, high-deductible health plan, etc.).

• Does the employer have a retiree medical plan?

• Does the employer have a health reimbursement arrangement (an HRA)?

• Does the employer have an employee assistance program (an EAP) that provides significant medical benefits or allows employees to receive counseling? (Note: Whether an EAP is a health plan for purposes of the ACA is complex and should be reviewed. There currently are proposed regulations as to when an EAP would be an excepted benefit.)

• Does the employer make contributions to health flexible spending accounts?