Health Care Choices, Mandates and Alternatives Based on Recent Changes (HCCH)

Erica Dumpel, CLU, Tricia Hecht-Glad, Michael J. Tucker, JD, CPA (moderator)
  • 3
  • Basic
  • Taxes

Individual course: $94
Best Value: All-Star Tax Season Pass
Volume Discounts: 
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Tax practitioners often advise clients on the tax consequences of employer-provided health insurance for both employers and employees. This role has been made more complex by the coronavirus pandemic and the extraordinary medical costs associated with it. This program is an overview of the general rules governing when applicable large employers must offer health insurance coverage to employees and what kind must be offered, as well as small business employer choices for offering insurance on an optional basis. The panelists will also discuss whether health insurance covers coronavirus pandemic treatment costs, pass-through entities providing health insurance to owners and employees (including employees who are related to owners but are not owners themselves) and new variations on HRAs taking effect in 2020. 

Major Topics:

  • When employers must provide accident and health insurance to employees
  • Coverage of coronavirus pandemic costs
  • What health insurance applicable large employers must offer their employees
  • Tax compliance associated with pass-through entities providing health insurance to owners
  • IRS activity associated with enforcing penalties on large employers for failure to offer health insurance to employees
  • New types of health reimbursement arrangements (HRAs)
  • Qualified small employer health reimbursement arrangements (QSEHRAs)

Learning Objectives

  • Advise clients regarding health insurance issues, including the obligation of applicable large employers to offer affordable comprehensive health insurance

Tax practitioners who anticipate advising clients regarding health insurance issues and tax practitioners who have questions regarding their own Social Security benefits and eligibility for Medicare benefits

A basic understanding of the tax rules relating to individual income tax




Varies by state. Check back soon for details