Affordable Health Care

These UNL Extension Web pages bring together information to help Nebraska businesses understand the Affordable Care Act rules and regulations and to manage their implementation. Regardless of whether you are self-employed or if you employ a small or large number of people you can locate timely resources and information here. 

The Affordable Care Act was signed into law, March 23, 2010. Some mandates are already in place, more become effective January 1, 2015 and other mandates become effective in later years. Spend time now to evaluate how these changes will affect your business operation and develop a business strategy that fulfills the ACA requirements and best meets your needs for business continuation and growth. 

The ACA regulations are subject to change.  To have the latest information, visit this website often and talk with your advisors.  You will also find the latest information at the federal ACA website:

Recent News

CoOpertunity in Rehabilitation Status.  On December 23, 2014, the Insurance Commissioner of the Iowa Division of Insurance put CoOpertunity, a Nebraska authorized health insurance policy provider, into Rehabilitation Status.  Although the company is still in operation, its status as a fully operational health insurance provider has changed.  In a statement released on January 5, 2015 by the Nebraska Department of Insurance, CoOperatunity policy holders may find it in their best interest to find alternative health coverage policies prior to the close of the ACA open enrollment period on February 15, 2015.   For the latest information about CoOperatunity policies and recent applications, visit the Nebraska Department of Insurance.

IRS Determination for Pre-tax Reimbursements.  On September 13, 2013 and again on March 13, 2014, the Internal Revenue Service issued a Notice (2013-54) and the subsequent Q&A which informs employers that they are prohibited through the ACA from reimbursing employees on a pre-tax basis for premiums the employees pay for individual health insurance policies, either in or outside the individual exchange/marketplace.  More....

Transitional Policy Changes.  March 5, 2014 - President Obama announced a two-year extension to the transition policy (first issued on November 14, 2013) for individual and small group health plans.    NebraskaOn April 30 - Nebraska Department of Insurance reversed its previous ruling stating.  More...

Large Business Responsibility Provision Delay.  February 10, 2014 - The Obama Administration announced a delay in the employer responsibility provision for businesses with less than 100 employees (Q&A on Final Regulations).  Businesses that have 50 to 99 full-time equivalent employees now have until January 1, 2016 to comply.  Employers with 100+ FTE have until January 1, 2015 to comply, if they meet certain conditions.   More....


Information provided here is from a variety of resources managed by government agencies, professionals, organizations, and non-profits. The information is not intended as tax or legal advice, and it may not be relied on for the purpose of avoiding any federal or state tax penalties.

There is no implied or intended endorsement by UNL Extension of any website,  information, or videos provided within this website. Nor is there any implied endorsement by the creators of the information and videos used within this website to UNL Extension.  Use of the information is for educational purposes only and is designed to serve as a starting point for you to further discuss your business options with an attorney, accountant, human resource (HR) consultant, or other advisor who is well-versed in the new health care regulations.

UNL Extension ACA Team

For questions or additional information, email:

Marilyn Schlake (402.472.4138);
Carroll Welte (402.374.2929);
Jim Crandall (308.995.3889);
Charlotte Narjes (402.472.1724)

Choose your business type below
Farmer and Rancher Business
Employers with 25 or less employees
Employers with 50 or less employees

ACA Infographic

Nice overview of how the ACA affects you and your business.
Click on picture to enlarge.

ACA Infographic

Source: Kentucky Small Business Development Center

Changing Employer Perspectives

In a recent online article, "How is Employer-Sponsored Health Insurance Changing?" Kaiser Health News staff writer, Jay Hancock takes a looks at industry changes for employer-sponsored health insurance.  Key changes include controlling rising insurance costs for the employer and shifting costs and control to employees through incentives and the use of Health Savings Accounts (HSAs).  See more options in the 50 or more category.