There are no prerequisites.

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Course Description

Updated to reflect the most current legislation, The Complete Guide to the ACA Individual and Employer Mandates covers all of the latest critical elements regarding implementing the Affordable Care Act. Tax expert Vern Hoven separates fact from fiction as he details all the information you need to know about:

  • Minimum requirements for individual health coverage
  • Which individuals are exempt from coverage
  • How to handle lapses in coverage
  • How state health insurance exchanges operate
  • The various levels of insurance available through an exchange
  • The premium assistance tax credit
  • Reporting requirements
  • Who qualifies as a large employer
  • Who needs to be offered healthcare coverage
  • Determining the full-time status or full-time equivalent status of employees
  • Penalties for noncompliance
  • The small employer health insurance credit
  • And much more!


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

Dec 22, 2017
There are no prerequisites.

Compliance Information

IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01048-16-S
IRS Federal Tax Law Credits: 10
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1015
CTEC Federal Tax Law Credits: 10
Qualifies for CA Fraud: No

Learning Objectives

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

Chapter 1

  • Describe the ACA's individual mandate, including who is required to have health coverage, and where health coverage can be purchased.
  • Summarize the rules regarding the premium assistance credit.
  • Analyze the penalty for not having health coverage.

Chapter 2

  • Analyze how the ACA impacts HRAs, HSAs, cafeteria plans, and the health insurance deduction for self-employed individuals, and the penalties for noncompliance with the ACA.
  • Summarize 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.
  • Assess the various penalties for non-compliance by a large employer.
  • Discuss what health coverage the employer has to offer.
  • Determine how to properly comply with the employer mandate reporting.
  • Analyze how to determine when multiple businesses must be grouped together and discuss how various departments must work together because of ACA.

Chapter 3

  • Determine 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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