[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301750-105":53,"doc-detail-301750-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","health-care-reform-whats-next-for-employers-client-alert-january-2-2013","HEALTH CARE REFORM: WHAT’S NEXT FOR EMPLOYERS? - Client Alert January 2, 2013","","Client Alert dated January 2, 2013 outlines major employer-facing health care reform requirements continuing from the 2012 presidential election outcome and prior 2010 legislation. Key items include a new $2,500 Health FSA annual limit for plan years beginning in 2013, expanded Form W-2 reporting of health plan coverage costs, and required Summaries of Benefits and Coverage. The alert also covers new Patient-Centered Outcomes Research Trust Fund fees and play-or-pay tax penalties starting in 2014, plus affordability standards and related safe harbors.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/health-care-reform-whats-next-for-employers-client-alert-january-2-2013/301750/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/health-care-reform-whats-next-for-employers-client-alert-january-2-2013/301750.png","ImageObject",442,249,{"name":88,"@type":89},"Patrick","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the new Health FSA annual limit for 2013 plan years?","Question",{"text":108,"@type":109},"For plan years beginning in 2013 or later, reimbursements under an employer’s health flexible spending arrangement are subject to an annual limit of $2,500, adjusted after 2013 for cost-of-living increases.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What expanded Form W-2 reporting must employers perform starting with the 2012 forms?",{"text":113,"@type":109},"Beginning generally with the 2012 IRS Forms W-2 provided in January 2013, employers must report on Form W-2 the cost of health plan coverage provided to employees. 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Listed below are major health care requirements for employers to keep in mind for 2013.  \nNew Health FSA Annual Limit. For plan years beginning in 2013 or later, reimbursements to an employee under an employer’s health flexible spending arrangement are subject to an annual limit of $2,500, as adjusted after 2013 for cost-of-living increases. To view our previous Client Alert on this topic, click here.  \nExpanded Form W-2 Reporting. Beginning generally with the 2012 IRS Forms W-2 provided to employees in January 2013, employers must report on Form W-2 the cost of health plan coverage provided to employees. However, an employer is not subject to the new reporting requirement for 2012 Forms W-2 if it was required to file fewer then 250 Forms W-2 for 2011. To view our previous Client Alert on this topic, click here.  \nSummaries of Benefits and Coverage. Beginning generally with health plan enrollments for 2013, health plan administrators must provide eligible employees with summaries of benefits and coverage describing on four double-sided pages the health plan benefits available from the employer. To view our previous Client Alert on this topic, click here.  \nNew Fees for the Patient-Centered Outcomes Research Trust Fund. A new fee funding the Patient-Centered Outcomes Research Trust Fund is imposed on the plan sponsor of an “applicable selfinsured health plan” for each plan year ending on or after October 1, 2012, and before October 1, 2019. The fee initially is two dollars (one dollar for plan years ending before October 1, 2013) multiplied by the average number of lives covered under the plan. A health flexible spending arrangement generally is not treated as an “applicable self-insured health plan” for purposes of this new fee. In addition, multiple selfinsured arrangements ofthe same sponsor with the same plan year are treated as a single plan for purposes of the new fee. Fee liability is reported on an IRS Form 720 excise tax return filed for a plan year by July 31 of the calendar year immediately following the last day of the plan year. So for a plan with a plan year ending December 31, 2012, the first return reporting the new fee will be due July 31, 2013. Because a similar new fee is imposed on issuers of health insurance policies, insured health plans trigger the new fees as well.  \nPlay-or-Pay Tax Penalties. Beginning in 2014, two new tax penalties apply in connection with group health plan coverage offered by an “applicable large employer”(generally an employer with at least 50 full-time equivalent employees based on an average for business days during the preceding calendar year, subject to special rules for counting seasonal employees) . For this purpose, employers that are trades or businesses in the same controlled group are treated as a single employer.  \nHealth Care Reform: What’s Next for Employers?  \n| Client Alert January 2, 2013 |  |  |\n| --- | --- | --- |\n| If an applicable large employer does not offer group health plan coverage to its full-time employees (and their dependents), the employer may be subject to a $2,000 annual tax penalty for all fulltime employees in excess of 30. This tax penalty will apply ifat least one full-time employee purchases coverage through one of the new health insurance exchanges and receives a federal subsidy to defray the cost. An applicable large employer that does offer its full-time employees (and their dependents) group health plan coverage providing “minimum essential coverage”(a term for which further guidance is expected) is subject to a $3,000 annual tax penalty for each full-time employee that purchases coverage through one of the new health insurance exchanges and receives a federal subsidy to defray the cost (because","cbCaiqeHPf3hzYfM","https://ap.wps.com/l/cbCaiqeHPf3hzYfM","pdf",46291,"English","# New Health Care Reform Requirements for Employers (2013-2014)\n## New Health FSA Annual Limit\n## Expanded Form W-2 Reporting\n## Summaries of Benefits and Coverage\n## New Patient-Centered Outcomes Research Trust Fund Fees\n## Play-or-Pay Tax Penalties and Affordability Safe Harbors\n## Disclaimer and Contact Information","[{\"question\":\"What is the new Health FSA annual limit for 2013 plan years?\",\"answer\":\"For plan years beginning in 2013 or later, reimbursements under an employer’s health flexible spending arrangement are subject to an annual limit of $2,500, adjusted after 2013 for cost-of-living increases.\"},{\"question\":\"What expanded Form W-2 reporting must employers perform starting with the 2012 forms?\",\"answer\":\"Beginning generally with the 2012 IRS Forms W-2 provided in January 2013, employers must report on Form W-2 the cost of health plan coverage provided to employees. The alert notes an exception for employers required to file fewer than 250 Forms W-2 for 2011.\"},{\"question\":\"When do play-or-pay tax penalties begin, and what does “affordable” coverage mean?\",\"answer\":\"Play-or-pay tax penalties apply beginning in 2014. Coverage is treated as “affordable” under a safe harbor through 2014 if its cost does not exceed 9.5% of the employee’s W-2 income (as reported in box 1), and the alert indicates a waiting period of up to 90 days may apply.\"}]","HEALTH CARE REFORM: WHAT’S NEXT FOR EMPLOYERS? - Client Alert January 2, 2013 | PDF"]