This guide provides an overview of the Pennsylvania Health Insurance Exchange including the history of the exchange, how the exchange will operate, and exchange information for Pennsylvania residents and small businesses.

The Affordable Care Act (ACA) requires large employers (with 50+ full time equivalent employees) to either offer minimum value and affordable health insurance coverage to full time employees, or pay an employer health insurance tax penalty based on full-time employees. This requirement is also commonly referred to as the ACA employer mandate, "play or pay" or employer shared responsibility.

The Washington DC Health Insurance Exchange announced last Friday which insurance carriers intend to offer policies through their health insurance marketplace. The DC Health Insurance Exchange has been closely watched because, by 2016, all individual and small group policies will be purchased only through the public exchange.*

This guide provides an overview of the Louisiana Health Insurance Exchange including the history of the exchange, how the exchange will operate, and exchange information for Louisiana residents and small businesses.

Health Reimbursement Arrangements (HRAs) are federally regulated, employer-sponsored health benefit plans that allow participants to receive reimbursement for eligible out-of-pocket healthcare expenses (including certain health insurance premiums). Reimbursements for eligible medical expenses made via an HRA are 100% employer funded, and are generally excluded from federal, state and Social Security taxes.

Stand-alone Health Reimbursement Arrangements (HRAs) provide small businesses a way to offer employees excellent health benefits without the cost or complication of group health insurance. 

This guide provides an overview of the Georgia Health Insurance Exchange including the history of the exchange, how the exchange will operate, and exchange information for Georgia residents and small businesses.

Defined contribution health plans are fast becoming popular with small businesses as an alternative to group health insurance. With a "pure" defined contribution plan a business contributes a fixed dollar amount (a "defined contribution") toward employees' health care costs, including purchasing their own personal insurance policies. 

This guide provides an overview of the Alaska Health Insurance Exchange including the history of the exchange, how the exchange will operate, and exchange information for Alaska residents and small businesses.

A common question is "will offering a standalone HRA in 2014 prevent employees from obtaining individual premium tax credits?" The answer is no. Employees who receive a standalone Health Reimbursement Arrangement (HRA) benefit can still access premium tax credits, as long as they meet other eligibility criteria based on household size and income. This is because an HRA does not consitute an "eligible employer-sponsored plan". In other words, offering a standalone HRA to employees does not disqualify them from the individual preminum tax credits.