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January 2013:
Health Flexible
Spending Arrangement
Contribution Limit
W-2 Reporting
Requirement
Medicare Retiree Drug
Subsidy Tax Deduction
Eliminated
January 2014:
Play or Pay
Required Contribution
to the Temporary
Reinsurance Program
Small Business Tax
Credit Changes
Second Wave of Health
Care Reforms
January 2015:
IRS Reporting
Requirements
for Employees
March 2013:
Notice About State
Health Insurance
Exchanges
January 2018:
Cadillac Plan Tax
Health Care Reform Dates
Every Business Needs to Know
5
While several provisions of the Afordable Care Act (ACA) have already gone into efect,
there are several key dates business owners need to be aware of in the coming months
and years. We’ve compiled a list, as well as several useful resources, to help you navigate
important health care reform milestones.