
Reconciliation of Individual Health Insurance Subsidy Payments
How will the reconciliation of the individual health insurance subsidy payments work? Overview of the reconciliation for health insurance subsidies.

How Employees Can Get Free Health Insurance Subsidies
How employers can help employees get free health insurance subsidies, and offer a health benefit with defined contribution.

Flow Chart - Employer's Guide to Health Insurance Tax Penalties
Check out this simple flow chart outlining the employer's guide to health insurance tax penalties.

Omnibus Budget Reconciliation Act (OBRA)
Omnibus Budget Reconciliation Act, OBRA, is a term given by Congress to many of its annual tax and budget reconciliation acts.

Quick Guide to Calculating the Business Health Insurance Tax Penalty
Starting in 2014, businesses and employers with more than 50 employees will be required to either offer healthcare coverage or pay a tax penalty.

What is the Tax Treatment of FSAs (Flexible Spending Accounts)?
Note: None of this should be taken as legal or tax advice. FSAs (Flexible Spending Accounts) are governed by Section 125 of the Internal Revenue Cod