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News You Can Use!

 

Key Upcoming Deadlines

 

2013

  • October 1: Open enrollment for health insurance coverage through the Health Insurance Marketplace begins
  • October 1: SHOP Marketplace opens enrollment for employers with 50 or fewer full-time equivalent employees
  • October 1: Employers must provide a notice of coverage options to each employee

 

2014

  • Individuals and employees of small businesses gain access to coverage on the Health Insurance Marketplace
  • SHOP Marketplace opens to employers with 50 or fewer full-time equivalent employees
  • Individual mandate for health coverage
  • Medicaid expansion

 

2015

  • January 1: Employer "play-or-pay" mandate
  • Employer information reporting to the IRS on employee coverage

 

2016

  • All SHOP exchanges will open to employers with up to 100 FTE's

 

2017

  • States may open exchanges to businesses with more than 100 employees

 

2018

  • 40 percent excise tax on high-cost health plans

 

 

Source:Accounting Today (Tax Strategy) September 2013