2013

Employer Notification Requirement: Notify employees of the availability of the Exchanges and, if employer contribution is less than 60% of the cost, of the ability to receive premium assistance in the Exchange (All ERs)
Electronic Exchange of Health Information: Systems for electronic exchange of health information and electronic fund transfers must be in place. Employers must certify compliance by 12/31/2013. (All Plans)
Medicare Part D Subsidy: Elimination of certain deductions for employers who receive Medicare Part D Subsidies (Employers receiving Medicare Part D Subsidies)
Healthcare FSA Contributions: Limited to $2500 (indexed for inflation) (Healthcare FSAs)
FICA Medicare Tax – hospital insurance tax: Medicare taxes on wages increased an additional .9% for individuals earning > $200k and >$250k for joint filers (High Income Individuals)
Medicare Payroll Tax on unearned income: New 3.8% Medicare tax on the lesser of 1) net investment income or 2) MAGI exceeding $200k for individuals and $250k for joint filers (High Income Individuals)
New Tax: Excise tax of 2.3% on the first time sale of a medical device (Medical Device Manufacturers)
Comparative Effectiveness Fee: Insurers and self funded health plans must pay an annual fee of $2.00 per participant ($1.00 in 2013, indexed for inflation; scheduled to end after 2019). (Self Funded Plans & insurers)

For plan years after 9/30/12, if self funded health plan, pay $2.00 per participant Comparative Effectiveness Fee ($1 per participant in 2103); scheduled to end after 2019
Limit healthcare FSA contributions to $2500
Communicate new Medicare taxes for high income wage earners
Notify employees of the availability of Exchange plans and subsidies under certain circumstances
Certify compliance with Electronic Exchange of Health Information (by 12/31/2013)
If currently receive Medicare Part D Subsidy, determine impact and strategies to address elimination of subsidy
Amend SPD Wrap and Cafeteria Plan documents and distribute to employees