Tonya M. Rule, CPA

Partner/Healthcare Reform Practice Leader

Tonya M. Rule

I am passionate about educating employers, CPAs, attorneys and advisors on the technicalities of the Affordable Care Act (ACA). There is so much misinformation out there on the ACA that people are confused and struggling with what it all means. Helping them through these rules and regulations is the most fulfilling part of my job.


Tonya helps businesses with the rules surrounding the Affordable Care Act. She assists large employers with the compliance requirements, Forms 1094-C and 1095-C, and she also advises them on very technical rules that many employers and advisors aren't aware of. In addition, she works with small businesses who are planning on expanding their current operations to make sure they are doing everything from measuring their employees correctly to deciding on the best insurance plan for their business. Tonya regularly works with clients on various ACA IRS notices and has been very successful in getting most of these penalties abated.

When you work with Tonya, you'll be working with one of the most knowledgeable professionals of the ACA. She has traveled around the United States speaking at various seminars and meetings educating others. She has advised CPAs, attorneys, insurance providers and software companies throughout the years, and she is also part of the AICPA's Affordable Care Act Task Force.

Outside of work, Tonya enjoys spending time with family, gardening, golfing and running.



  • American Institute of Certified Public Accountants
  • Minnesota Society of Certified Public Accountants
  • American Institute of Certified Public Accountants, Affordable Care Act Task Force Member


  • Certified Public Accountant


  • Bachelor of Science, Accounting and Business Administration – University of Wisconsin, Platteville, WI


Client Work

  • Provides consulting services to various businesses, both large and small, as well as educates various business advisors on the ACA.
  • Leads the healthcare reform services for the firm and serves as a sought out leader in ACA.
  • Presents workshops and writes articles on healthcare reform and tax planning tips and strategies.
  • Has had over $15 million in ACA-related penalties from the IRS abated, and has taken ACA penalty assessments through the IRS's Appeals Office as well as worked with employers on their Employer Shared Responsibility appeals through the Exchange.


Community Involvement

  • Finance council member for her church.
  • Has served on various boards in and around the Mankato, MN area.