{"id":3690,"date":"2016-08-01T08:31:09","date_gmt":"2016-08-01T15:31:09","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=3690"},"modified":"2018-10-12T10:09:26","modified_gmt":"2018-10-12T17:09:26","slug":"simplified-small-business-obamacare-rules","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/simplified-small-business-obamacare-rules\/","title":{"rendered":"Really Simplified Guide to Small Business Obamacare Rules"},"content":{"rendered":"<p><a href=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3693 size-medium alignleft\" src=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-300x200.jpg\" alt=\"A businessman writing Keep It Simple on a screen. Business Concept.\" width=\"300\" height=\"200\" srcset=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-300x200.jpg 300w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-768x512.jpg 768w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-1024x682.jpg 1024w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-622x415.jpg 622w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM-150x100.jpg 150w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2016\/08\/iStock_69604473_MEDIUM.jpg 1600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>A couple of weeks ago, we did a blog post for tax accountants about how the Affordable Care Act rules apply in 2016 to small businesses. When <a href=\"https:\/\/www.taxspeaker.com\/\">Bob Jennings<\/a>, a well-known and widely-respected CPA who teaches tax law to other CPAs, complimented the post in a LinkedIn forum, we were honored\u2026 but we also realized that, gosh, maybe we need a little simpler piece about the small business Obamacare rules for the small business owners who actually need to make the decisions about a small business\u2019s health insurance programs.<\/p>\n<p>If you\u2019re interested in the blog post that Bob referred to, click <a href=\"http:\/\/evergreensmallbusiness.com\/payroll-accounting-rules-for-s-corporation-shareholder-health-insurance\/\">here<\/a>. (The other blog post, by the way, provides the nitty gritty details the post you\u2019re reading right now lacks.) But here\u2019s what you really need to know and act on quickly\u2026<\/p>\n<h2>Step 1: Cancel Any Employer Payment Plan<\/h2>\n<p>You need to cancel any employer payment plan (EPP) where you give money to employees which they then use to buy individual health insurance. Yes, for decades small businesses used this approach. And it worked pretty well. But you can\u2019t do this anymore. Sorry.<\/p>\n<p>We\u2019ll talk about the penalties you risk if you continue this practice in a minute\u2026<\/p>\n<p>But let us say this: We think you need to be careful of anything that smells like an employer payment plan. For example, if you used to pay $250 a month for Tom\u2019s insurance, $300 a month for Harriet\u2019s insurance and then $150 a month for Dick\u2019s insurance, we think it\u2019s risky to stop doing that and then simultaneously add $250 a month to Tom\u2019s check, $300 a month to Harriet\u2019s check, and $150 a month to Dick\u2019s check unless you\u2019re really careful and follow some essential rules to show that you truly have \u201ccompletely abandoned\u201d the old EPP:<\/p>\n<ul>\n<li>Don\u2019t recommend they use the extra money to buy health insurance, tell them to do whatever they want with it.<\/li>\n<li>Don\u2019t recommend any particular health insurance plan to purchase.<\/li>\n<li>Don\u2019t give the extra part of the paycheck any special tax treatment when you enter it in your payroll software.<\/li>\n<\/ul>\n<p>Note: For 2017 and later years, you can use a <a href=\"http:\/\/evergreensmallbusiness.com\/qualified-small-employer-health-reimbursement-arrangement-rules\/\">qualified small employer reimbursement arrangement<\/a>. (Click that link for details.)<\/p>\n<h2>Step 2: Cancel Any Healthcare Reimbursement Arrangements<\/h2>\n<p>You also need to cancel any healthcare reimbursement arrangements (sometimes also known as Sec. 105(b) plans) unless you\u2019ve paired the HRA with a true small-group health plan. In the past, you could sometimes also get these arrangements to work as a way to provide for health insurance premiums and more commonly pay for uncovered out-of-pocket and copay expenditures. But you also shouldn\u2019t do one of these any more except in limited circumstances (ask your tax adviser).<\/p>\n<p>By the way, a word about the penalties of not taking steps 1 and 2: The risks of you using an employer payment plan or a healthcare reimbursement arrangement are shockingly high. You could be fined a $100 a day per employee. So, just to do the math, if you have five employees and get hit with the penalty, you\u2019re looking at about $182,500 in penalties for a year of breaking the rules.<\/p>\n<p>That\u2019s 5 employees\u2026 each triggering a $100 penalty or $500 a day in total\u2026 for 365 days. Ouch.<\/p>\n<hr \/>\n<p><strong><a href=\"http:\/\/evergreensmallbusiness.com\/ebooks\/small-business-tax-deduction-secrets\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-7415 size-medium\" src=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2018\/10\/stephennelson_smallbiztax-231x300.jpg\" alt=\"\" width=\"231\" height=\"300\" srcset=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2018\/10\/stephennelson_smallbiztax-231x300.jpg 231w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2018\/10\/stephennelson_smallbiztax.jpg 246w\" sizes=\"auto, (max-width: 231px) 100vw, 231px\" \/><\/a>Tip:<\/strong> A quick point: If you&#8217;ve been using something like a healthcare reimbursement arrangement to jack your small business&#8217;s tax deductions, you should know that there are probably other, lower risk ways to do this.<\/p>\n<p>The plain fact is, federal and state tax laws provide small businesses with dozens of powerful tactics for cutting taxes.<\/p>\n<p>If you want information about how to take advantage of these &#8220;loopholes,&#8221; consider our popular downloadable ebook &#8220;<a href=\"http:\/\/evergreensmallbusiness.com\/ebooks\/small-business-tax-deduction-secrets\/\">Small Businesses Tax Deduction Secrets<\/a>&#8220;.<\/p>\n<hr \/>\n<h2>Step 3: Don\u2019t Worry about S Corporation Shareholder-employees\u2026 Yet<\/h2>\n<p>If your business is an S corporation and you were correctly handling your shareholder-employee health insurance before\u2014which means following the rules described in IRS Notice 2008-01\u2014you don\u2019t need to change anything.<\/p>\n<p>The pre-Obamacare accounting still works the same way. But you need to be careful and alert because the IRS may change the accounting for your situation at some point in the future.<\/p>\n<p><strong>Note:<\/strong> A shareholder-employee\u2019s health insurance is treated as wages and subject (potentially) to income taxes but not to payroll taxes like Medicare and Social Security. But usually, the health insurance becomes a \u201cself-employed health insurance\u201d deduction on the shareholder\u2019s individual tax return.<\/p>\n<h2>Step 4: Plan on Your State\u2019s Small Business Exchange Failing<\/h2>\n<p>An awkward point because it sounds political\u2014but actually is not political.<\/p>\n<p>Ever since the IRS and Department of Labor effectively banned EPPs, the clean way to provide health insurance to a small business\u2019s employees has been\u00a0to let employees use the state\u2019s small business exchange. The mechanics of how you did this required a little bit of thinking. But in a sense, all an employer had to do was pick the level of \u201cmetal\u201d like bronze or silver or gold or platinum that the employer wanted to pay for and then let employees sign up.<\/p>\n<p>However, because of all sorts of reasons best left to other people to sort out, many SHOP exchanges don\u2019t appear to be stable yet. In Washington State, for example, SHOP won\u2019t be available in 2017 in most counties. For this reason, we think you ought to check now on whether your state\u2019s SHOP exchange will operate after this year. And we think you ought to plan for the very real possibility that your state\u2019s SHOP exchange might be unavailable in the future.<\/p>\n<h2>Step 5: Consider Going Bare<\/h2>\n<p>While Obamacare understandably sets an expectation that employers will provide for employee\u2019s health care, we think your small business probably needs to consider going bare. Sorry.<\/p>\n<p>For the record, this is the choice that, regrettably, we think our small CPA firm will have to select given that United Healthcare, the sole provider for our state\u2019s SHOP exchange in most Washington counties, decided to withdraw from the state for reasons described\u00a0<a href=\"http:\/\/dailysignal.com\/2016\/04\/26\/how-unitedhealthcares-exit-from-obamacare-exchanges-will-impact-consumers\/\">here<\/a>.<\/p>\n<p>Yes, you can possibly set up a non-SHOP-exchange small group. But that choice seems impractical. Note that the whole reason the SHOP exchanges were created by Obamacare was that the SHOP exchange option was supposed to be the workable way for super-small employers to provide insurance without too much administrative burden.<\/p>\n<hr \/>\n<p><strong><a href=\"http:\/\/evergreensmallbusiness.com\/ebooks\/setting-low-salaries-for-s-corporations\/\"><img loading=\"lazy\" decoding=\"async\" class=\" size-medium wp-image-2252 alignleft\" src=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/03\/lowsalariesthumb-188x300.jpg\" alt=\"Picture of cover of S corporation salaries ebook\" width=\"188\" height=\"300\" \/><\/a>Tip:<\/strong> If you are operating as an S corporation, you want to make any decisions about health insurance in light of how health insurance for shareholder-employees works and shareholder-employee salaries.<\/p>\n<p>You can get more information about how to set shareholder-employee salaries, including the effect of health insurance on wages and pensions, in our &#8220;<a href=\"http:\/\/evergreensmallbusiness.com\/ebooks\/setting-low-salaries-for-s-corporations\/\">Setting Low Salaries for S Corporations<\/a>&#8221; e-book.<\/p>\n<hr \/>\n<h2>Step 6: Consider Writing a Letter to Your Elected Representatives<\/h2>\n<p>A crazy idea? Can I suggest you consider writing a letter to your U.S. representative (click <a href=\"http:\/\/www.house.gov\/representatives\/find\/\">here<\/a> to get that mailing address) and your state\u2019s two U.S. senators (click <a href=\"http:\/\/www.senate.gov\/senators\/contact\/\">here<\/a> to get those address)?<\/p>\n<p>There\u2019s every tendency to write some long-winded complaint if you do this, of course. If I wasn\u2019t trying to be on my best behavior here, who knows what I\u2019d say. But as a practical matter, what I\u2019m thinking is something a bit more \u201chow to\u201d in nature like this:<\/p>\n<blockquote><p>Dear Senator Murray, Senator Cantwell, and Rep. Del Bene,<\/p>\n<p>While the continuing political discussion about the Affordable Care Act includes many points of view from all over the political spectrum, I write to ask you to work toward fixing an outcome which probably no one anticipated and surely no one involved wants.<\/p>\n<p>As you may know, in Washington State as in many other states, the Small Business Health Options Program exchange (also known as the SHOP exchange) essentially fails at the end of this year because the only insurance company providing coverage in most counties is exiting the state. This means that small businesses like my own will no longer have a practical option to provide employees with health insurance.<\/p>\n<p>Further, the Affordable Care Act prohibits small businesses from paying for employee health insurance through previously acceptable practices such as Employer Payment Plans as described in Revenue Ruling\u00a061-146, and Healthcare Reimbursement Arrangements allowed an IRC Section 105(b).<\/p>\n<p>I understand that action is tricky. But no matter what your political point of view, I respectfully ask you to consider the impact and hardship suffered by small business employers in your state when the Affordable Care Act sets up an expectation that employers provide health care, then prohibits long-used mechanisms for providing healthcare, and then fails to provide a functioning replacement option.<\/p>\n<p>Sincerely,<\/p>\n<p>Stephen L. Nelson, CPA<\/p><\/blockquote>\n<p>In addition, if you\u2019re a small business owner in Washington State, definitely consider <a href=\"http:\/\/www.wahbexchange.org\/about-the-exchange\/exchange-board\/submit-a-public-comment\/\">making a public comment to the Exchange\u2019s board<\/a> explaining what you need from them when it comes to employee health insurance. They want to hear from Washington small business owners so they understand what you guys need from them, and what you don\u2019t.<\/p>\n<p>Finally, if you\u2019re a Washington State small business owner, consider writing to your legislator (you can find out who your state legislators are <a href=\"http:\/\/app.leg.wa.gov\/districtfinder\/\">here<\/a>) and explaining to them what\u2019s happening to your small business as it relates to employee health insurance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A couple of weeks ago, we did a blog post for tax accountants about how the Affordable Care Act rules apply in 2016 to small businesses. When Bob Jennings, a well-known and widely-respected CPA who teaches tax law to other CPAs, complimented the post in a LinkedIn forum, we were honored\u2026 but we also realized [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[6,27,26,12],"tags":[],"class_list":{"0":"post-3690","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-business-taxes","8":"category-health-care","9":"category-insurance","10":"category-management","11":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Really Simplified Guide to Small Business Obamacare Rules - 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