The Board of Pensions continues to monitor, assess, and implement all applicable provisions of the Patient Protection and Affordable Care Act (ACA) seven years into its implementation. Whether you are an employer or a member, the Board is committed to helping you understand your options and responsibilities under the law.
For a summary of the key provisions of the ACA that affect the Board of Pensions, PC(USA) employers, and covered members, go to the ACA Requirements page (see link at left) or refer to the Affordable Care Act (ACA) Timeline (see Healthcare Reform Resources box, below). For a list of IRS updates to the ACA, with links to related information, refer to IRS Updates
For a more in-depth look at the ACA or the Health Insurance Marketplace, visit healthcare.gov or kff.org/health-reform. (Click on Related Information, at right, for these and other page links.)
Affordable Care Act (ACA) Timeline
For employers and employees, a chronological listing of key ACA provisions affecting PC(USA) employers, employees, and the Board
UPDATED! Preparing for the Employer Mandate: Requirements for Large Employers To Provide Health Coverage
For employers, to determine if your organization may be a large employer
UPDATED! Worksheet To Determine Total Employee Count
For employers, to calculate total full-time equivalent employees for the employer mandate
NEW! ACA Reporting Requirements: Who, What, When? Webinar
For employers, to help your organization understand its responsibilities under the ACA to report the health plan coverage you offer — and do not offer — your employees
Small Employer Healthcare Tax Credit Worksheet
For employers, to determine eligibility for the tax credit and the maximum tax credit available
For tax years beginning in 2014 and later, the maximum tax credit is 35 percent of the employer's healthcare coverage costs. To be eligible for the credit, a small employer must pay premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) marketplace or qualify for an exception to this requirement.
The ACA is a complex area of law that is still evolving. The IRS periodically updates or clarifies certain provisions of the ACA. As it does, the Board will make every effort to timely update this page.
The Employer Mandate: New Reporting Requirement
Under the Affordable Care Act, employers with 50 or more full-time employees or full-time equivalents must provide information to the IRS about the health plan coverage they offer — and do not offer — their employees. The webinar below explains which reports employers must file and which reports the Board, as the plan sponsor, must submit. Employee statements also must be distributed.
ACA Reporting Requirements: Who, What, When? Webinar
Form 1094-B Instructions
Form 1095-B Instructions
Form 1094-C Instructions
Form 1095-C Instructions