Health Care Reform Essentials for Businesses - page 17

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1 Kaiser Family Foundation (May 2012), “HealthCareCosts –APrimer,” kff.org/insurance/upload/7670-03.pdf,
accessed onAugust 3, 2012.
2 2013AflacWorkForcesReport, a study conductedbyResearchNow on behalf of Aflac, January 7 – 24, 2013.
3 Internal RevenueService (2013). TransitionRelief for 2014Under §§6055 (§ 6055 InformationReporting), 6056 (§
6056 InformationReporting) and 4980H (Employer SharedResponsibility Provisions). AccessedonAugust 21, 2013,
from http://www.irs.gov/pub/irs-drop/n-13-45.PDF.
4 TowersWatson, 2012HealthCare Trends Survey, accessed onNovember 8, 2012, from towerswatson.com/en-US/
Insights/IC-Types/Survey-Research-Results/2012/10/health-care-changes-ahead-survey-report.
5 Congressional ResearchService (2010). Summary of Potential Employer Penalties under thePatient Protection and
AffordableCareAct (ACA), accessedonNovember 9, 2012, from ncsl.org/documents/health/EmployerPenalties.pdf.
6 Internal RevenueService (2013). Small BusinessHealthCare TaxCredit for Small Employers. AccessedonAugust 6,
2013, from http://www.irs.gov/uac/Small-Business-Health-Care-Tax-Credit-for-Small-Employers.
7 TheU.S. Department of Health andHumanServices (HHS) has issued a list of states that have been conditionally
approved to operate a state exchange or that will partner with the federal government to operate an exchange.
The list is available through theHHSwebsite at: http://www.cms.gov/CCIIO/Resources/Fact-Sheets-and-FAQs/
state-marketplaces.html .For states that do not establish an exchange, theHHSwill operate a federally-facilitated
exchange (FFE) for those states, andpremium tax creditswill be available for thosewhobuy individual coverage in
an exchange.
8 Booz &Company (2012). TheEmergence of PrivateHealth InsuranceExchanges Fueling the “Consumerization” of
Employer-SponsoredHealth Insurance, accessed onNovember 9, 2012, from booz.com/media/uploads/BoozCo-
Emergence-Private-Health-Insurance-Exchanges.pdf.
9 Congressional ResearchService (2012). Health InsuranceExchangesUnder thePatient Protection andAffordable
CareAct (ACA), accessed onNovember 9, 2012, from fas.org/sgp/crs/misc/R42663.pdf.
10 Kaiser Family Foundation (2012), Implementation Timeline, accessed onAugust 23, 2012, from healthreform.kff.
org/timeline.aspx.
11 Internal RevenueService (2012), Request for Comments onReportingof Health InsuranceCoverage, accessed on
September 25, 2012, from irs.gov/pub/irs-drop/n-12-32.pdf .
12 Kaiser Family Foundation (2012), Cadillac InsurancePlans Explained, accessed onAugust 29, 2012, from
kaiserhealthnews.org/Stories/2010/March/18/Cadillac-Tax-Explainer-Update.aspx.
13 Internal RevenueService (2012), Section 125CafeteriaPlans, accessed onSeptember 25, 2012, from irs.gov/pub/
irs-drop/n-12-40.pdf.
14 Internal RevenueService (2010). IRS IssuesGuidanceExplaining2011Changes toFlexibleSpendingArrangements.
AccessedonAugust 21, 2013, from http://www.irs.gov/uac/IRS-Issues-Guidance-Explaining-2011-Changes-to-
Flexible-Spending-Arrangements.
15 TheCenter for Consumer Information& InsuranceOversight (N.D).Women’sPreventiveServicesCoverage andNon-
Profit ReligiousOrganizations. AccessedonAugust 7, 2013, from http://www.cms.gov/CCIIO/.
16 Internal RevenueService (2012), Medical LossRatio (MLR) FAQs, accessedonSeptember 25, 2012, from irs.gov/
uac/Medical-Loss-Ratio-(MLR)-FAQs, andDepartment of Labor (2011), Technical Release 11-04, accessed on
August 30, 2013, at http://www.dol.gov/ebsa/newsroom/tr11-04.html.
17 Federal Register (2012), Summary of Benefits andCoverage andUniformGlossary, accessed onSeptember 25,
2012, from gpo.gov/fdsys/pkg/FR-2012-02-14/pdf/2012-3228.pdf .
18 Internal RevenueService (2013). Patient-CenteredOutcomesResearch Institute Fee. Accessed onAugust 7, 2013,
from http://www.irs.gov/uac/Newsroom/Patient-Centered-Outcomes-Research-Institute-Fee.
19 Internal RevenueService (2012), FormW-2Reporting of Employer-SponsoredHealthCoverage, accessed on
September 25, 2012, from irs.gov/uac/Form-W-2-Reporting-of-Employer-Sponsored-Health-Coverage.
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