There are no prerequisites.

Course Description

Newly updated to reflect current legislation, Navigating the ACA Employer Mandate While Minimizing Costs and Penalties gives you all the information you need to be prepared for implementing the employer mandate. The Affordable Care Act's employer mandate requires large employers to offer affordable health coverage to employees or pay a nondeductible penalty. This course covers critical implementation elements including which businesses are affected, who qualifies as a large employer, and who needs to be offered healthcare coverage. The materials cover the provisions for determining the full-time status or full-time equivalent status of employees, measurement methods, and the penalties associated for noncompliance. In addition, this course discusses the minimum essential health coverage requirements and the small employer health insurance credit.

*Please note that the information contained in this course is also included in The Complete Guide to the ACA Individual and Employer Mandates.


Vern Hoven, CPA, MT

Vern Hoven, CPA, MT, is one of America’s premier tax presenters and speaks to over 100 groups a year on a variety of tax topics. He teaches at Western CPE Federal Tax Update seminars and conferences and produces self-study and webcasts courses as well. Vern consistently receives outstanding evaluations and has won numerous teaching awards, including the prestigious AICPA 2014 Sidney Kess Award for Excellence in Continuing Education.
Vern is the author of the best-selling Real Estate Investor’s Tax Guide and a favorite interviewee on radio, television, and in newspapers. His presentation skills have earned him the coveted Certified Speaking Professional (CSP) designation from the National Speakers Association, which has granted only 400 CSPs out of 3,600 NSA members as of 2006.
Vern practiced in the public, governmental, and corporate accounting fields before starting his own public accounting practice in 1973, a firm that grew to one of the largest in western Montana. In 1985, he started his present tax consulting practice. CPA Magazine recognized Vern as one of the top 50 IRS representation practitioners in 2008.

Course Specifics

Aug 30, 2016
There are no prerequisites.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01050-16-S
IRS Federal Tax Law Credits: 8
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1017
CTEC Federal Tax Law Credits: 8
Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify how the ACA affects HRAs, HSAs, cafeteria plans, and the health insurance deduction for self-employed individuals, and the penalties for noncompliance with the ACA.
  • Cite who is classified as a large employer, who is a full-time employee when determining large employer status, and analyze who needs to be offered health coverage.
  • Recognize the various penalties for non-compliance by a large employer.
  • Recall what health coverage the employer has to offer.
  • Identify how to properly comply with the employer mandate reporting.
  • Recognize how to determine when multiple businesses must be grouped together and discuss how various departments must work together because of ACA.

Chapter 2

  • Cite who is eligible for the Small Business Health Care Tax Credit and compute how the credit is calculated.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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