Health Care Reform

National Health Care Reform is a significant and complex piece of legislation, with thousands of pages of requirements, information, and it’s ever changing new rules and regulations.

At TBR Associates we help guide you through the process. Please see below for a basic overview on what is happening in 2011.

Key Health Care Reform Provisions
The follow are a list of basic guidelines. For more detailed information please contact TBR Associates directly.

  • 2013 – Employers must report the aggregate value of medical, dental, vision, and any supplemental coverages.
  • 2013 – Employers to notify employees they have an option to participate in a state health exchange.
  • 2014 – Employers with 50 or more employees must offer coverage or pay a fine of $2,000. There will also be some cost
  • impact to employers who have employees that qualify for subsidized coverage due to contributions and employee incomes.
  • 2014 – State must create health care exchanges – 4 different levels of coverage must be available: bronze, silver, and gold, platinum.


  • 2011 – Over the Counter Medications are not eligible purchases for FSA; HSA or HRA plans.
  • 2013 – FSA cap of $2500
  • 2014 – No pre-existing condition exclusions for adults. No waiting periods greater than 90 days.
  • 2010 – Small businesses eligible for tax credit for offering insurance.
  • 2013 – Individuals with adjustment gross incomes of $200,000/$250,000 filing jointly pay a Medicare surtax of 3.8% on investments and other passive incomes. In addition, an increase on Medicare payroll tax of .9%.
  • 2014 – Excise tax of 40% to excess value of a health plan greater than $10,200 Individual/$27,500 Family.
  • Limited Wellness incentive – up to 30% premium discount for participating in an employer sponsored wellness program.