Health Care

No. There is no employer match for Additional Medicare Tax.

Individuals will need to carry health insurance beginning in 2014 unless they meet an exception: Exemptions will be granted for: Individuals with income below the tax filing threshold ($9,750 single; $19,500 married filing joint), Individuals whose lowest cost plan option exceeds 8% of household income, those claiming financial hardship or claiming religious objections.
Individuals without coverage for less than 3 months and Aliens not lawfully present in the United States or American Indians or Incarcerated individuals.

The statute requires an employer to withhold Additional Medicare Tax at a rate of 0.9 %on wages it pays to an employee in excess of $200,000 in a calendar year without regard to filing status.
A new line 5d has been added to Form 941.
The amount withheld will be reported with regular Medicare tax on Form W-2, Box 6.
Beginning January 1, 2013. An employer has this withholding obligation even though an employee may not be liable for Additional Medicare Tax Any withheld Additional Medicare Tax will be credited against the total tax liability shown on the individual’s income tax return (Form 1040).

Yes, The 3.8% surtax is levied on the lesser of net investment income or the excess of modified adjusted gross income over $11,950 for estate and trusts. The new tax will be calculated on new IRS Form 8960 and transfer to Form 1041, Schedule G, line 4.

In the Health Insurance Marketplace, you generally can get dental coverage as part of a health plan or by itself through a separate, stand-alone dental plan. Under the health care law, dental insurance is treated differently for adults and children 18 and under.
Dental coverage for children is an essential health benefit. This means it must be available to you as part of a health plan or as a free-standing plan. This is not the case for adults. Insurers don’t have to offer adult dental coverage.
Starting in 2014, you must have health coverage or pay a fee. But this is not true for dental coverage. You do not need to have dental coverage to avoid the penalty.

No. Starting in 2014, health insurance plans can't refuse to cover you or charge you more just because you have a pre-existing health condition.
Starting in 2014, being sick won't keep you from getting health coverage. An insurance company can't turn you down or charge you more because of your condition. Once you have insurance, the plan can't refuse to cover treatment for pre-existing conditions. Coverage for your pre-existing conditions begins immediately.
This is true even if you have been turned down or refused coverage due to a pre-existing condition in the past.
The only exception is for grandfathered individual health insurance plans -- the kind you buy yourself, not through an employer. They do not have to cover pre-existing conditions. If you have one of these plans you can switch to a Marketplace plan during open enrollment and immediately get coverage for your pre-existing conditions.

Go to https://www.healthcare.gov/

For more information on the Affordable Care Act provided by the IRS go to: http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-Home

For more info on the Affordable Care Act and other labor resources go to: https://www.dol.gov/ebsa/faqs/main.html