Health Care Reform Essay

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2013
CPAs Examine Impact of Health Care Reform

Provided by your Health Care Reform Experts, Corporate Care International, CCI www.ccibenefits.com 2975 Westchester Avenue, Ste. 403 Purchase, NY 10577 sfeuerman@ccibenefits.com 2/13/2013

Corporate Care International, CCI
Your Healthcare Reform Experts

CPAS EXAMINE IMPACT OF HEALTH CARE REFORM:
Criticism of "Obamacare" and promises to repeal the Patient Protection and Affordable Care Act (PPACA), a.k.a. the new health care reform law, President Obama's historic overhaul of the nation's health care system, were two of the hottest topics at the 2012 Republican National Convention. But since the June 28 US Supreme Court decision to uphold the majority of provisions of the health care reform law, most small business owners, and the CPAs who serve them, have begun to scrutinize how the law will impact them when implemented in 2014. The tax penalties included in this law will create dramatic changes in the way CPAs deal with their small business clients. Accountants working with a small business client are going to be expected to get into why and how they offer health insurance to their employees. CPA’s will have to help them consider whether it's more valuable for them to go to an exchange or a private insurer. They will have to help them calculate how many full-time equivalent employees they have. The CPA is going to be right there on the front line for all of this. It's a role CPAs need to begin preparing for. Immediately. The main shift in the function of the CPA will be encompassed in two key factors embodied in the small business portion of the health care reform law: (1) the need to define the size of the business based on FTE's vs. annual revenue, and (2) the expectation of a CPA's clients to help them determine the amount of tax credit available and whether or not that outweighs the benefit of continuing to offer their employees the known commodity of private insurance. CPAs will need to be aware of several critical issues raised by the health care reform

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