IFEBP > ACA University > Employer and Individual Responsibility > Individual Responsibility and Subsidies Individual Responsibility and Subsidies Individuals face penalties if they do not obtain health coverage. Articles Departments Propose Regulations Permitting HRAs for Individual Policies, ABD Insurance & Financial Services, 10/23/2018 ACA Regulations Watch: What to Expect This Fall, Health Affairs, 10/22/2018 The Short-Term, Limited-Duration Coverage Final Rule: The Background, The Content, And What Could Come Next, Health Affairs, 8/1/2018 Tracking Section 1332 State Innovation Waivers, Kaiser Family Foundation, 7/17/2018 Drivers of 2019 Health Insurance Premium Changes, American Academy of Actuaries, 6/1/2018 The impact of the $0 individual mandate penalty, Milliman, Inc., 6/1/2018 The Reshaping of the ACA, Marsh & McLennan Agency LLC, 5/31/2018 So, Your Employee Received an ACA Premium Tax Credit . . ., International Foundation, 12/20/2017 House, states, Trump administration reach settlement in ACA subsidies case , FierceHealthcare, 12/18/2017 ANALYSIS: ACA Marketplace Premiums Rise Substantially in 2018, But Many Will Pay Less for Coverage, Kaiser Family Foundation, 10/31/2017 The 2019 Proposed Payment Notice, Part 2: Consumer-Facing Provisions, Health Affairs, 10/28/2017 IRS Begins to Draw the Line in the Sand – Won’t Accept Individual Tax Returns without ACA Information, Accord Systems, 10/23/2017 HRAs, AHPs, and STLDIs: What the Executive Order Means for Benefit Plans, IFEBP, 10/20/2017 Blog explains President Trump's Executive Order dated October 12, 2017, and how it could affect employers and employees The Revolution of Employer-Sponsored Health Insurance, Trucker Huss, 10/19/2017 Article explores possible effects of 10/12/17 Executive Order on HRAs and Employer Payment Plans (EPPs). Treasury Inspector General Releases Assessment on IRS Implementation of Employer Shared Responsibility Provisions, Ernst & Young LLP, 6/15/2017 The Effects of Ending the Affordable care Act's Cost Sharing Reduction Payments, Kaiser Family Foundation, 4/25/2017 The ACA's Cost-sharing Subsidies, HealthInsurance.org, 4/11/2017 Summary of Individual Market Enrollment and Affordable Care Act Subsidies, Milliman, 4/6/2017 Health Insurance Marketplace Calculator, Kaiser Family Foundation, 11/1/2016 Responding to Marketplace Notices, McDermott Will & Emery, 8/3/2016 Employers have begun to receive notices from the Health Insurance Marketplace Exchanges (Marketplace) notifying them that one or more of their employees is eligible for governmental subsidies under the Marketplace. IRS Releases Proposed Regulations Regarding the Affordable Care Act's Calculation of Coverage Affordability for Employers Offering Opt-Out Payments, Liebert Cassidy Whitmore , 7/11/2016 What's Working: Helping Members with Health Care Decisions, International Foundation, 7/1/2015 The administration of a multiemployer health and welfare fund describes how the fund took adavantage of ACA to gain subsidized coverage for union members who did not qualify for the fund's plans. Sorting Out the Minimums and Essentials of ACA, International Foundation, 6/20/2014 Explains the meanings of and differences among these terms: minimum essential coverage, essential health benefits, minimum value ACA Subsidy Eligibility for Individuals Over 25, Moulder Law, 11/20/2013 ACA Subsidy Eligibility for Individuals Under 26 , Moulder Law, 11/20/2013 FAQs Does the Tax Cuts and Jobs Act change any employer ACA responsibilities?, International Foundation, 1/4/2018 Under what circumstances can an individual receive a premium tax credit (PTC) on the public exchange, and why should employers care?, International Foundation, 12/14/2017 Are opt-out payments to employees included in the affordability calculation?, International Foundation, 9/1/2017 Do 1095 forms need to be completed for employees waiving medical coverage for the entire year, and if so, what codes are used?, International Foundation, 7/12/2016 Under the Affordable Care Act (ACA), can an employee waive coverage without the employer being penalized?, International Foundation, 2/16/2016 Government Resources CMS Details Additional Process for Providing Relief for Consumers from Individual Mandate , Centers for Medicare and Medicaid Services, 9/12/2018 Guidance on Hardship Exemptions from the Individual Shared Responsibility Provision for Persons Experiencing Limited Issuer Options or Other Circumstances, CMS, 4/9/2018 Repealing the Individual Health Insurance Mandate: An Updated Estimate, Congressional Budget Office, 11/1/2017 November 2017 estimate of the financial impact of repealing the individual mandate The Premium Tax Credit, IRS, 4/26/2017 Affordable Care Act Tax Provisions for Individuals and Families, IRS, 2/15/2017 Cost Sharing Reductions (CSR), Healthcare.gov, 1/1/2017 Premium Tax Credit Regulation VI, IRS, 12/19/2016 Final rule affects individuals who are eligible for employer-sponsored health coverage, opt-out credits Premium Tax Credit NPRM VI, IRS, 7/8/2016 Proposed rule ACA Exemption Fact Sheet , IRS, 3/18/2016 Fact sheet about the exemptions from the requirement to have health coverage if individuals could not afford coverage or met other conditions, how to claim an exemption during tax filing Individual Shared Responsibility Provision, IRS, 7/20/2015 Everyone in your family must: report minimum essential coverage or report a coverage exemption or calculate/make a shared responsibility payment Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Indivduals, IRS, 11/26/2014 Final rule on how wellness program incentives, HRA contributions and Section 125 cafeteria plan contributions are treated in determining whether an individual's employer-sponsored coverage is affordable Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage, IRS, 8/30/2013 Final rule Individual Shared Responsibility for Health Insurance Coverage and Minimum Essential Coverage Final Rules , IRS, 8/27/2013 Fact sheet Exchange Functions: Eligibility for Exemptions; Miscellaneous Minimum Essential Coverage Provisions, CMS, HHS, 7/1/2013 Final rule on types of coverage considered MEC, exemptions, penalties Individual Shared Responsibility Provision Exemptions, Minimum Essential Coverage, HHS, 6/26/2013 Fact sheet