Understanding the Impact of Health Care Reform

Health care reform will impact all employers. Get the information you need now.

Faculty

Fort Worth, Texas • November 17, 2010 • ID# 386813

Continuing Education Credit•CPP/FPC6.50 •HRPD1.0•TXINS6.5 •CPE8.0•PACE8.0

•HRCertificationInstitute6.50For more detailed CE credit information, visit us at www.lorman.com/ID386813 or contact us at 866-352-9540.

Keeping You Current.Helping You Succeed.®

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Moderator:W. Stephen Cockerham, Hunton & Williams LLP

Scott Austin, Hunton & Williams LLPRussell D. Chapman, Littler MendelsonToby J. Cotton, CPA, Whitley Penn LLPPatrick J. Maher, Shannon, Gracey, Ratliff & Miller, L.L.P.Michelle P. Santarelli, CPA, Whitley Penn LLPBruce Sletten, Aon Consulting, Inc

BRING A

COLL E AGUE

Bring a Colleague – Save $50 –(IncludesFreeManual)

Your Course AgendA

Scott Austin

Partner with Hunton & Williams LLPFocuses on executive compensation and employee benefitsRegularly advises clients on issues involving deferred compensation, retirement plan qualification issues, plan design techniques, employee benefit aspects of corporate restructuring and welfare plan arrangementsJ.D. degree, Baylor Law School; B.A. degree, Austin College

Russell D. Chapman

Of counsel with Littler MendelsonPractices in ERISA/employee benefits, FMLA, executive compensation and employment discriminationBoard certified in labor and employment law by the Texas Board of Legal Specialization and named a Superlawyer by Texas Monthly Magazine, 2006Achieved the highest rating in the Martindale-Hubbell Law DirectoryLL.M. degree, Southern Methodist University Dedman School of Law; J.D. degree, with honors, University of Tulsa College of Law; B.A. degree, University of Oklahoma

W. Stephen Cockerham

Counsel with Hunton & Williams LLPAdvises, represents and defends management and corporate clients on all labor and employment issuesFrequent speaker and writer on topics related to his areas of expertiseAdvises clients on health care reform strategies and complianceJ.D. degree, Baylor Law School; Baylor University, 1983

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Toby J. Cotton, CPA

Partner with Whitley Penn LLPPractices in real estate taxation, corporate and partnership taxation, financial statement compilation, and tax research opportunitiesM.B.A. degree in finance, University of North Texas; B.B.A. degree in accounting, Southeastern Oklahoma University

Patrick J. Maher

Partner with Shannon, Gracey, Ratliff & Miller, L.L.P.Past chair, State Bar of Texas Labor and Employment Law SectionBoard certified in labor and employment lawListed in Texas Super Lawyers, 2004-2010 and Best Lawyers in America, 2005-2010J.D. degree, University of Texas School of Law; B.S. degree, University of Santa Clara

Michelle P. Santarelli, CPA

Tax manager with Whitley Penn LLPPractices in medical practice, consulting and planning, and manufacturingB.B.A. degree in communications and M.P.A. degree in accounting, University of Texas at Arlington

Bruce Sletten

Vice president with Aon Consulting, Inc., in the Fort Worth officeServes as a national resource and subject matter expert in the area of voluntary benefit plansFrequent contributor to publications such as USA Today and Business Insurance

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8:00 am – 8:30 am Registration8:30 am – 9:15 am W. Stephen CockerhamHealth Care Reform Overview

The Big Picture – Context for the Employer-Related ProvisionsImpact on Employers and Impact on EmployeesImplementation Time Line for Employer-Related IssuesLegislative and Regulatory Status and Time Lines

9:15 am – 10:00 am Patrick J. MaherGrandfathered Plans

10:00 am – 10:10 am Break

10:10 am – 11:50 am Scott Austin and Russell D. ChapmanImpact on Employers

11:50 am – 12:00 pm Scott Austin, Russell D. Chapman, W. Stephen Cockerham and Patrick J. Maher

Questions and Answers

12:00 pm – 1:00 pm Lunch (On Your Own)

1:00 pm – 1:40 pm Russell D. ChapmanThe Future of Wellness Programs and Other Cost Control Measures: The “Cadillac” Effect

1:40 pm – 2:40 pm Bruce SlettenInsurance Exchanges

State Insurance Exchanges and Private Insurance ExchangesChallenges Facing Both Models

Possible Solutions for Employees Working Less Than 30 Hours

The Role of Supplemental Plans

2:40 pm – 2:50 pm Break

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2:50 pm – 4:20 pm Toby J. Cotton, CPA, and Michelle P. Santarelli, CPA

A Tax Perspective: Early Years2010

10 Percent Excise Tax on Tanning ServicesExpanded Dependent Coverage in Employer Health Plans: Adoption Credit is IncreasedSmall Employer Health Insurance Credit

2011W-2 Reporting ChangesChange in Eligible Medicine ExpensesIncreased Penalty on Nonqualified HSA and MSA DistributionsAnnual Fee on Drug Manufacturers and Importers

2012Change in Information Reporting Requirements

A Tax Perspective: Later Years2013

Additional Taxes Imposed on Individuals, Estates and TrustsChange in Medical Deduction LimitationsExcise Tax on Medical Device Manufacturers

2014Penalties on Individuals That Do Not Have CoverageGovernment Subsidies Available for IndividualsEmployer Play or Pay Mandate – Employer With and Without Insurance Plans

2018Tax on “Cadillac Plans”

4:20 pm – 4:30 pm Russell D. Chapman, Toby J. Cotton, CPA, Michelle P. Santarelli, CPA, and Bruce Sletten

Panel Discussion, and Questions and Answers

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Your seminAr LeAders

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Where Is It?NorrisConferenceCenters–Fortworth304HoustonStreet817-289-2400Fortworth,Texas

Health care reform will impact all employers. Get the information you need now.

After months of debate, Congress pushed through the most significant health care reform legislation since the creation of the Medicare program in the 1960s. Register now and learn what this legislation means to you. This is an opportunity for employers to assess best-practice programs and make the decisions necessary to develop plans that work with the new requirements. This seminar is designed to give you, the employer, the information you need to move forward in addressing the issues associated with health care and to give you some insight into the health care movement and what it means for employers.

Benefits for YouKnow your obligations and when you need to complyStay up-to-date with the latest information and legal developmentsUnderstand the complex guidelines for grandfathered plansLearn how health care reform affects your plans

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Seminar Tuition (includes free manual with attendance)Yes! I would like to attend. ($339 per person) Yes! I would like to bring a colleague. ($289 per each additional registrant) Yes! I would like the Best Value discount. ($438 per package [$339] plus CD recording [$99*] of this seminar)

I am unable to attend but I am interested in: CD/Manual Package* ($359) Manual Only* ($119)

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Who Will Be There?Thisseminarisdesignedforhumanresourcemanagers, benefits administrators, business owners, office managers, CFOs, controllers, accountants,payrollmanagers,insuranceprofessionalsandtaxmanagers.

Fortworth,Texas November17,2010 386813DISCouNTCoDE

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Understanding the Impact of Health Care Reform

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Continuing Education Credit•CPP/FPC6.50 •HRPD1.0•TXINS6.5 •CPE8.0•PACE8.0•HRCertificationInstitute6.50For more detailed CE credit information, visit us at www.lorman.com/ID386813 or contact us at 866-352-9540.

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Understanding the Impact of Health Care Reform

Fort Worth, Texas • November 17, 2010 • ID# 386813

Understanding the Impact of Health Care ReformFort Worth, Texas • November 17, 2010 • ID# 386813

Full-Day Seminar

Keeping You Current. Helping You Succeed.®

EDUCATION SERVICES

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A DIVISION OF LORMAN BUSINESS CENTER, INC.P.o.box509•EauClaire,wI54703