Surgent's Advisor's Workshop: Helping Small-Business Clients Navigate Health Insurance and Fringe Benefits (Self-Study)


Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 8.0
8.0 IRS CE approved
of study
Taxes - Technical (8.0)
Standard member fee $125.00
checkmarkStandard nonmember fee $125.00

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We live in interesting times when it comes to health care obligations for employers. The Affordable Care Act (ACA) fundamentally changed the way in which individuals and businesses approach healthcare. Now, a new presidential administration has expressed an intent to repeal the ACA. However, the timing of a repeal, and the nature of what would replace ACA, remain unclear. In the meantime, ACA compliance obligations remain both complex and mandatory. Until changes to the law occur, 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 the current year. This course will focus on the key issues and planning strategies that tax practitioners need to know in order to effectively advise their clients during this uncertain time. The course will also address other options employers have for assisting employees with healthcare costs as well as tax and planning considerations for non-healthcare-related employer-provided fringe benefits.

Who should take this program?

Tax practitioners who need to understand current year healthcare compliance requirements and challenges for employers

Major subjects

  • New rules for Health Reimbursement Accounts (HRAs)
  • Current year ACA compliance requirements and challenges
  • Options for individuals who do not have health insurance coverage through an employer
  • When employers can claim the small business health insurance credit
  • Key considerations regarding tax aspects of employer-provided fringe benefits

Learning objective(s)

  • Understand the new rules for health reimbursement accounts
  • 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
  • Understand the principles surrounding tax treatment of employer-provided fringe benefits


Course code Code JSDLOBCR
Sponsor Surgent
NASBA ID#: 103212
Level Update
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. A working knowledge of tax law as it relates to health insurance