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Learning Center Experience
By Leon Grove, Full-Time Faculty, School of
Business Published February 2014
care reform in the United States created the enactment of the Affordable Care
Act for America Act (or H.R. 3962). With this enactment, several new
legislations were created, including the Patient Protection and Affordable Care
Act (or H.R. 3590) and the Health Care and Education Reconciliation Act of 2010
(or H.R. 4872). The changes have evolved over the years and changes to H.R.
3962 continue; however, the original mandates for 2014 were:
a result, there are new tools to fight fraud to strengthen the Federal and
Private Health Programs, and to protect consumer and taxpayer dollars. The
Obama Administration has made important strides in reducing fraud, waste, and
abuse across the government. Over the last 2 years, the Centers for Medicare
and Medicaid Services (CMS) has implemented powerful new anti-fraud tools and
designed and implemented large-scale, innovative improvements to the Medicare
program integrity to shift beyond a “pay and chase” approach to preventing
fraud before it happens. CMS is also collaborating more with the private
sector, law enforcement, and state partners to harness best practices in the
fight against health care fraud.
individual taxpayers can be penalized up to $25,000 for failure to provide
correct information when applying for health insurance coverage or financial
assistance for health coverage including the premium assistance credit or
cost-sharing reduction subsidy. The Internal Revenue Code § 7216, which are
found at Treasury Regulations §§ 301.7216-1 to 301.7216-3, were substantially
revised in 2008. On January 4, 2010, proposed and temporary regulations were
published that described three circumstances when tax return information may be
disclosed or used without taxpayer consent. These regulations were issued as
final regulations effective on December 28, 2012.
addition to criminal penalties, a civil penalty of $250 for each unauthorized
disclosure or use of tax return information by a tax return preparer is imposed
by § 6713. The total amount imposed on any person under § 6713 shall not exceed
$10,000 in any calendar year. For purposes of these questions and answers,
which relate to the Affordable Care Act, the requirements and restrictions
under § 7216 also apply under § 6713.
Treasury.gov; on the Internet at http://www.treas.gov/tigta
Leon Grove is a full-time
faculty member at Kaplan University. The views expressed in this article are
solely those of the author and do not represent the view of Kaplan University.
By Cynthia Waddell, PhD, CPA, CFE
By Jerry Taylor
By Geoffrey Vanderpal
By Dr. Denise Schoenherr
By Stanley W. Self, CFE
By Rachel Byers, Full-Time Faculty, School of Business
Accounting firms are taking advantage of some emerging trends.
Change is the name of the game in wealth management!
Most people do not realize there are a variety of jobs in this field.
According to the BLS, employment of insurance sales agents is projected to grow.
Access definitions and FAQs related to accounting.
Access definitions and FAQs related to investments and wealth management.
Access definitions and FAQs related to real estate.
Access definitions and FAQs related to risk and insurance.
Kaplan Real Estate Education's Toby Schifsky looks at the factors to consider when pursuing a real estate career.
Toby Schifsky talks about the importance of goals and action steps for achieving them.
Access preparation and practice advise from Kaplan Financial Education experts Mary Orn and Julie Ramsey.
Maylee talks about her experiences with Kaplan Financial Education and preparing for her exams.
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