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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Health Care and Taxes: Where Are We Now? (HCT)

NEW! (Updated for the Tax Cuts and Jobs Act) 8-Hour Program

WHY ATTEND THIS COURSE?

Health care has been a major issue facing Congress for most of the last decade and tax incentives and penalties have been a major component of how Congress has dealt with health going back much longer. New tax proposals and the repeal of existing tax penalties and incentives are being constantly discussed by Congress.

This course, updated continuously, will get you up to date on the current status of health care and taxes.

DESIGNED FOR...

CPAs who advise individuals and businesses with regard to health care tax incentives and penalties.

OBJECTIVE

Participants will be able to:

  • Explain the current state of tax incentives and penalties with regard to health care
  • Apply the rules with regard to health reimbursement arrangements to help clients get maximum advantage from them
  • Determine cases where health savings accounts (HSA) may be appropriate for clients to solve health care problems
  • Understand the types of businesses for whom a cafeteria plan would be appropriate

MAJOR SUBJECTS

  • Penalties applicable to individuals and businesses with regard to health care plans
  • Tax credits related to health insurance programs
  • Requirements imposed on employers who adopt health care programs
  • Health savings accounts - how to qualify to use one and their tax advantages
  • Health reimbursement arrangements - for what business clients do these make sense?
  • Qualified small employer health reimbursement arrangements
  • Repeal of the shared responsibility payment for individuals under the Tax Cuts and Jobs Act

COURSE ACRONYM: HCT

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Intermediate

PREREQUISITES:

  • Experience with individual income taxes and business payroll and income taxes

ADVANCE PREPARATION: None

FIELD OF STUDY: Taxes

RECOMMENDED CPE CREDIT: 8 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.