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14.0 Health Concept and Tax Considerations

Learning Objectives​

Upon the completion of this chapter, you will be able to:

  1. Describe the key characteristics of group insurance plans
  2. Identify the various types of groups eligible for coverage
  3. Explain the purpose and function of the open enrollment period in employer-sponsored plans
  4. Differentiate between experience rating and community rating in group health insurance
  5. Summarize common plan design features of group insurance
  6. Explain the roles of COBRA and HIPAA within the health care system

Overview​

This chapter provides an overview of the Patient Protection and Affordable Care Act (PPACA), examines various consumer-driven health plans and health spending accounts, and outlines key federal tax considerations related to both individual and business health insurance policies.