Overview

This course will review the principal provisions of the Patient Protection and Affordable Care Act (PPACA) affecting individuals and will consider the:

  • Coverage-related provisions of the PPACA addressing –
    • Plan grandfathering pursuant to which health coverage in force at the time of the law’s passage may be continued,
    • The prohibition of pre-existing condition exclusions,
    • The proscription of lifetime and annual benefit limits,
    • The limitation of health coverage rescissions,
    • The requirement for certain patient protections,
    • The general requirement for universal health care coverage, and
    • The requirement that plans covering children extend child coverage until age 26;
  • Various personal income tax changes affecting taxpayers; and
  • Tax credits authorized under the law to assist taxpayers by helping them purchase and maintain health insurance coverage.

CPE Acceptance

 

CPE Course For:

CPAs in most states (chart)
Other Professionals (chart)
 AFSP
 EA
 Tax Preparer

Not sure?  Contact us!

Online Course Materials

This is a fully online materials course that does NOT require the separate purchase of a book.

How will I access the materials?

Once you login to your course, click on the materials link to access the PDF materials and

  • Read online
  • Download to your computer
  • Print out

Details

FunCPE Course #: PWX1221
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions:  Final-15 multiple choice
Document length:  37 pages  
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/15/21
Expiration: One year from enrollment

Learning objectives

Upon completion of this course, you should be able to:

  • List the principal healthcare provisions of the PPACA affecting individuals;
  • Identify those individuals who may be exempt from the individual mandate; and
  • Calculate the tax credits and tax penalties designed to help ensure that individuals meet the requirement to maintain minimum essential coverage.