A Practical Guide to Small Business Health Insurance and Fringe Benefits: 2016 and Beyond (OBCR16)
Tell a Friend About This EventTell a Friend

When: 6/27/2016
8:30 AM until 4:30 PM
Where: LCPA - Training Facility
2400 Veterans Memorial Blvd
Suite 500
Kenner, Louisiana 
United States
Presenter: Jan F. Lewis

Online registration is closed.
« Go to Upcoming Event List  

Acronym OBCR16
CPE 8 hours
Vendor Surgent McCoy CPE
Level Update
Prerequisite A working knowledge of tax law as it relates to health insurance
Adv Prep None
Who should attend

Tax practitioners who need to understand the changes and implications of the Affordable Care Act

Registration Early Bird
(through 6/12)
(after 6/12)
Member $289 $339
CPA Non-Member $389 $439

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.


The Affordable Care Act (ACA) is of immense importance to millions of individuals and millions of businesses and their owners. Both otherwise uninsured individuals and employers with 50 or more full-time or full-time equivalent employees must be on top of the complicated ACA rules as they apply in 2016 and beyond. Many businesses not compliant with the ACA may ultimately be forced to pay very large penalties due to their noncompliance.

Of equal importance is the impact of IRS Notice 2015-17 on employer reimbursements of employees for premiums they pay for health insurance. The Notice includes special rules for S corporation reimbursements of greater than 2% shareholders. This course will focus on the key issues and planning strategies that tax practitioners need to know in order to advise their clients regarding this far-reaching legislation.


  • Understand how the Affordable Care Act affects businesses, employees, and individuals not covered by an employer's health plan
  • Recognize when and how penalties apply to individuals and businesses under the ACA


  • When can an individual claim a subsidy to purchase health insurance on the health exchange?
  • When an individual is subject to a penalty for failure to purchase health insurance
  • IRS Notice 2015-17 and its impact on employer reimbursements and S corporation reimbursements of greater than 2% shareholders
  • Shared responsibility excise tax penalty for large employers (i.e., 100/50 or more employees)
  • Calculating and defining the 100/50-employee count
  • Options for individuals who do not have health insurance coverage through an employer
  • Small business health insurance credit: when can an employer claim it?