This document addresses some of the key health care reform regulations coming into play now and in the near future, including benefit plan changes, employee communications, payroll issues, fees and shared responsibility.

1. HEALTH CARE REFORM
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PAYROLL – Employee withholding on highly-paid
employees is impacted. CBIZ will review the new income
threshold on employee Medicare withholding with you.
FEES – Several new fees are coming into play. CBIZ can
help you minimize the cost impacts of:
n Patient Centered Outcomes Research (PCORI) Fee
will be due via IRS form 720 at a rate of $1 per
covered life for 2012, $2 per covered life for 2013
n Transitional Reinsurance Fee (estimated at $63
per covered life), beginning in 2014: Based on your
reported number of covered lives, you will receive an
invoice for this fee from HHS.
n Federal Marketplace User Fee (applies only in states
using Federal Marketplace): a monthly user fee of
3.5% imposed on all qualified health plans issued in
states where there is no state-based exchange
being offered
SHARED RESPONSIBILITY FOR LARGE
EMPLOYERS – “Large employer”, as defined by the law,
is not as clear as it may seem. CBIZ will work with you to
determine your status and proceed accordingly.
BENEFIT PLAN REVIEW – Changes to your plan will
likely be needed to avoid assessable payments and keep
costs down. CBIZ will help you review your plan to:
n Remove mention of pre-existing conditions, annual and
lifetime limits
n Review waiting periods
n Ensure new hires are offered initial enrollment
n Manage compliance for grandfathered plans
n Amend FSA plan documents to conform to new rules
and limits
n Ensure ERISA plan filing requirements are met
EMPLOYEE COMMUNICATIONS – There are many
new employee communication requirements. CBIZ will
work with you to plan ahead for these requirements,
including:
n Renewal information: 30 days advance notice to
benefit changes at renewal/60 days in advance for
mid-year changes
n Notification of the Public Marketplace (Exchanges) by
October 1, 2013, then annually and for all new hires
n Ensure that Summary of Benefits and Coverage (SBC)
is provided during open enrollment or at least 30 days
before renewal of coverage and to all eligible new hires
We can help you navigate the road to health care reform. CBIZ is the only professional services organization
that can provide integrated solutions, delivered by experts in benefits, payroll, tax and compensation.
1-800-ASK-CBIZ
www.cbiz.com/healthreform
At CBIZ, we understand this is a daunting undertaking. The following are some of the key regulations coming into
play now and in the near future. Our health care reform experts are prepared to walk you through the details of
every aspect to minimize your risk, manage your costs and help you effectively communicate with your employees.