A Guide to the Affordable Care Act for Local Government Employers

The Affordable Care Act (ACA) was enacted in 2010 to reduce the cost of health care, make health care affordable and accessible to all Americans, and improve the quality of health care. To accomplish these goals, the ACA imposed new requirements on health insurers, individual consumers (patients), and employers, who provide the majority of Americans below the age of 65 with their access to health care through group health plans.

This book covers the requirements the ACA places on employers, including

• determining whether an employer is covered by the ACA’s employer mandate,
• counting hours of service to determine which employees must be offered health insurance coverage,
• probationary and waiting periods, and
• reporting offers of coverage to employees and to the IRS, including special rules for non-calendar year plans.

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