In This Presentation:

- The Supreme Court Decides

- QUIZ 1: Which issue was NOT part of the Supreme Court opinion?

- 2010 Provisions That Apply Only To Non-Grandfathered Plans

- 2010 Provisions That Apply To All Plans

- 2012 Provisions That Apply Only To Non-Grandfathered Plans

- 2014 Provisions That Apply Only To Non-Grandfathered Plans

- 2014 Provisions That Apply To All Plans

- Loss of Grandfathered Plan Status

- Looming Tax Increases

- QUIZ 2: What is the “employer match” rate for the Additional Medicare Tax?

- Medical Loss Ratio Rebates

- QUIZ 3: For MLR purposes, a Texas employer is a small employer if it averages __ or fewer employees during the preceding year?

- MLR: ERISA Issues

- Reduced Limit On Flexible Spending Account Balances

- QUIZ 4: Plan amendments to comply with the new limit on salary reduction contributions to health FSAs must be made by December 31 of which year?

- W-2 Reporting

- QUIZ 5: Which of the following is not a reasonable method in IRS Notice 2012-9 for calculating the cost of plan coverage for W-2 reporting purposes?

- Summary of Benefits and Coverage

- QUIZ 6: Premium or cost of coverage information must be included in the SBC.

- Quiz 7: Which of the following is NOT a language into which the SBC may be required to be translated?

- Patient Centered Outcomes Research Trust Fund

- Fully Insured Plan Discrimination Rules

- Exchange Notices

- Employer Shared Responsibility Excise Tax

- Quiz 8: How much is the flat dollar amount of the individual mandate penalty in 2014 per uninsured person?

- Cadillac Plans

- Miscellaneous Provisions