IFEBP > ACA University > Timelines and General Resources > General Resources General Resources General resources include overviews of reform provisions, communication tips, penalties, surveys/studies, and government agencies. Articles IRS States Employers Not Exposed to ACA Penalties for Making Cash Payments in Lieu of Health Benefits As Permitted Under the Service Contract Act, Hodgson Russ, 8/30/2018 After Years of Erosion, More Employers are Offering Health Coverage, Employee Benefits Research Institute, 8/24/2018 Association Health Plans: Benefit of the Future or Blast from the Past?, Seyfarth Shaw LLP, 8/23/2018 Special Enrollment Period Reference Chart, Center on Budget and Policy Priorities, 6/15/2018 "Tipping Point" of Employer-Sponsored Health Insurance: Will American Businesses Ever Leave the Health Care World?, American Health Policy Institute, 3/26/2018 Government Resources How CBO Defines and Estimates Health Insurance Coverage for People Under Age 65, Congressional Budget Office, 5/15/2018 Federal Requirements on Private Health Insurance Plans, Congressional Research Service, 5/1/2018 Patient Protection and Affordable Care Act (ACA): Resources for Frequently Asked Questions, Congressional Research Service, 12/1/2017 Contains links to many ACA resources Affordable Care Act Tax Provisions for Employers, IRS, 4/17/2017 Affordable Care Act (ACA) Information for Government Entities, IRS, 3/24/2017 Guidance for state and local governmental plans on complying with and reporting for the Affordable Care Act Affordable Care Act Implementation Frequently Asked Questions, EBSA, 9/20/2010 Affordable Care Act, Congressional Budget Office Analysis for U.S. Congress on the effects of ACA under current law and proposed changes HealthCare.gov, CMS About the Affordable Care Act, HHS Consumer Information and Insurance Oversight, CMS The Center for Consumer Information and Insurance Oversight (CCIIO) oversees the implementation of ACA provisions related to private health insurance. CCIIO works closely with state regulators, consumers, and other stakeholders to ensure the Affordable Care Act best serves the American people. Affordable Care Act for Employers and Advisers, EBSA Lists EBSA-issued rules and guidance Affordable Care Act Tax Provisions, IRS Lists for individuals, employers, insurers Affordable Care Act Legal Guidance and Other Resources, IRS Lists IRS-issued tips, publications, videos, webinars, rules, decisions, notices, revenue procedures and rulings Surveys 2016 Employer-Sponsored Health Care - ACA Impact Survey Results, International Foundation, 6/13/2016 A survey on employer concerns about plan design and funding, methods for communication with employees, cost-management initiatives and the 2020 Cadillac Tax.