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  • ACA Orientation
    • ACA applicability
    • ACA timeline
    • ACA and employer-sponsored insurance
    • Topical briefings
      • ACA strategies for education support professionals
      • Insurance market reforms and patient protections
      • Expanding health care coverage
      • The employer penalty
      • Premium tax credits and cost-sharing reductions
      • The individual mandate
      • The excise tax on high-cost plans
    • Common ACA errors
  • ACA Topics
    • ACA strategies for ESP members
    • Employer penalty
      • Get briefed: Employer penalty
      • FAQs: Final employer penalty regulations
      • Analysis of penalty provisions
        • Employer size
        • Hours of service
        • Full-time and FTE employees
        • Affordable coverage
        • Minimum value
        • Offer of coverage
        • Look-back measurement method
        • Transition rules
      • Assessing employers’ errors on the employer penalty
      • Contingent faculty members and the employer penalty
      • ESPs and the employer penalty
      • Employer penalty calculators
        • Calculator: Employer penalty: Affordability of health coverage for an individual
        • Calculator: Employer penalty: Where coverage becomes unaffordable on a salary schedule
        • Calculator: Premium tax credit: Credit availability
        • Calculator: ESP hours using the monthly measurement method
        • ESP members’ hours using the look-back measurement method
    • Employer reporting requirements
    • Excise tax on high-cost plans
      • Get briefed: Excise tax on high-cost plans
      • Regulatory developments
      • Detailed analysis of provisions
        • Coverage that counts for the tax
        • Determining the cost of coverage
        • Who pays the tax
        • Taxable thresholds and how they change
      • Preparing to work on the excise tax
      • Responding to employer approaches to the excise tax
      • Impact on retiree coverage
      • NEA-commissioned analysis of the tax
      • Calculator: Age and gender adjustment to the excise tax
    • Form W-2 health coverage cost reporting
    • Graduate assistants and premium subsidies
    • Grandfathered health plans
    • Health flexible spending arrangements
    • Health insurance exchanges (marketplaces)
    • Health reimbursement arrangements (HRAs)
    • Health savings accounts (HSAs)
    • HSAs and Medicare eligibility
    • Individual mandate
      • Get briefed: Individual mandate
      • FAQs: Individual mandate
    • Insurance market reforms and patient protections
    • Maximum out-of-pocket cost-sharing limit (MOOP)
    • Medicaid expansion
    • Medicare reforms
    • Medical loss ratio requirements
    • Non-discrimination rules
    • Premium tax credits and cost-sharing reductions
      • Premium tax credit court cases
    • Preventive services
    • The Supreme Court decision on the ACA
    • Trump-era reforms
    • Wellness programs and the Affordable Care Act
  • ACA FAQs
    • Contingent faculty members and the employer penalty
    • DOMA: The Supreme Court decision’s impact on health benefits
    • Employee opt-out arrangements
    • Employer-sponsored health insurance and the ACA
    • ESPs and the employer penalty
    • Essential health benefits (EHB)
    • Excepted benefits and ACA exemptions
    • Excise tax on high-cost plans and retiree health coverage
    • Final employer penalty regulations
    • Form W-2 health coverage cost reporting
    • Grandfathered health plans
    • Health FSAs and the ACA
    • Health insurance exchanges
    • Health insurance exchanges and tax-advantaged plans
    • Health savings accounts (HSAs)
    • Health savings accounts and Medicare eligibility
    • Individual mandate
    • Medical loss ratio requirements
    • Small-group market definition (amendment)
    • Summary of Benefits and Coverage
    • Transitional reinsurance fee
    • Waiting period limitations (90 days)
    • Wellness programs and the ACA
  • Trump-Era Reforms
    • ACA repeal attempts
    • Legislative reforms
    • Regulatory changes
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