
Reconciliation of Individual Health Insurance Subsidy Payments
As part of the Affordable Care Act (ACA), starting in 2014 the federal government is making available health insurance subsidies to help eligible individuals an …

How Employees Can Get Free Health Insurance Subsidies
The best kept secret of the Affordable Care Act (aka Health Reform or ObamaCare) is the availability of the individual health insurance subsidies which will be …

Flow Chart - Employer's Guide to Health Insurance Tax Penalties
Here's a simple flow chart to help a small business owner figure out which tax penalties (if any) apply for not offering qualified, affordable health insurance …

Omnibus Budget Reconciliation Act (OBRA)
OBRA is a term given by Congress to many of its annual tax and budget reconciliation acts. Most of these tax and budget acts have language or provisions related …

Quick Guide to Calculating the Business Health Insurance Tax Penalty
The Health Care Reform bill requires certain businesses to offer employees health insurance. Starting in 2014, businesses with more than 50 full-time equivalent …

What is the Tax Treatment of FSAs (Flexible Spending Accounts)?
FSAs (Flexible Spending Accounts) are governed by Section 125 of the Internal Revenue Code.