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TAC Health and Employee Benefits Pool

Affordable Care Act (ACA)

The Texas Association of Counties Health and Employee Benefits Pool (TAC HEBP) is pleased to provide guidance for understanding the Affordable Care Act—commonly known as health care reform.  

This presentation was given on April 20, 2016, as a general overview of ACA forms, codes and employer responsibility.

Reporting Requirements Webinars

The Reporting Requirements, Part 2 webinar held by TAC on Feb. 24, 2016, is approximately 42 minutes long, and you will need to have a recent version of Flash Player installed on your computer in order to view it. You can download the Flash Player from Adobe.com for free if you do not already have it. 
As you may know, this webinar was a followup to the New IRS Reporting Requirements webinar held in December 2015 and January 2016. 
These recordings will be available for a limited time. After that time, you will need to contact your TAC Employee Benefits Consultant.     
Please note: We do not give permission for this URL to be crossposted, forwarded or broadcast in any way. 
If you have any questions regarding the recording, please feel free to contact at (800) 456-5974. For any other questions, please contact your TAC Employee Benefits Consultant.

Health Care Reform Guide for Employers

TAC HEBP’s employer guide is designed as a resource for individuals in counties who perform the administrative functions associated with the county’s provision of health care for its employees.  

The guide is also a handy research tool for the commissioners court, auditors and treasurers. It is designed to give a general overview of the topics listed below. Additionally, hyperlinks throughout the document link to more in-depth information on each topic, including calculators and official websites.

The guide covers the major parts of the law that are about to be implemented, including:

  • Health insurance marketplaces (previously known as exchanges) began open enrollment on Oct. 1, 2013, and individual coverage from the marketplaces will be effective on Jan. 1, 2014. Although individuals who earn up to 400 percent of the poverty level may receive subsidies from the marketplaces, county employees who have affordable and valuable coverage (these terms are defined in the guide) provided by the county will not qualify for the subsidies;
  • The employer mandate: By 2015, every employer (including counties) that has 50 or more full-time equivalent employees must either provide health coverage that is both affordable and valuable, or pay a tax;
  • By 2014, every individual must have health coverage or pay a tax; and

The excise tax, or “Cadillac tax,” effective in 2020, will be imposed on health plans that exceed a certain threshold.

Individual Mandate Information for Employees

Health Care Reform - Individual MandateWe are including a document to provide to employees about their responsibility regarding the individual mandate. We stress that although we believe the information is accurate, it is not legal advice. The federal government continues to issue guidance frequently, which may affect some of the discussion contained in the guide. We strongly recommend that you contact your legal counsel for analysis of how the law affects your particular county. We hope that you find these guides to be useful tools.

Download the Health Care Reform Update Guide.

Download the Individual Mandate Information for Employees.

ACA Reporting & Tracking Services (ARTS)

To assist with meeting the reporting requirements of health care reform, TAC HEBP began offering counties and districts help through the Pool’s ACA Reporting and Tracking Service (ARTS). 

The ARTS program includes the following services:

  • Measurement, Administrative, and Stability Period tracking and notification of   eligibility for part-time, variable and seasonal employees;
  • Reporting for your county or district regarding the status of potential benefits-eligible employees;
  • Upon request, production of a data file to produce your county or district’s 1094C and 1095C forms; and
  • Upon request, production of a data file to produce your county or district’s 1094B and 1095B forms (applies to self-insured groups only).



If you have any questions about the Affordable Care Act, please contact your Employee Benefits Consultant:

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