It's not UC Berkeley, but...
CRS is the source of the link per its fine print.


http://www.fas.org/sgp/crs/misc/R41137.pdf

Family Coverage Examples

The examples discussed above for self-only coverage may be replicated for purposes of
estimating contributions and credit amounts for family coverage. Assume the annual premium for
the second lowest-cost silver plan is $13,500 for family coverage (see Table 4). A family of four
with income at 200% FPL ($44,700 for 2011), would have a required annual contribution of
$2,816 (i.e., $44,700 multiplied by 6.3%). This family would receive a tax credit of $10,684 for
that year (i.e., $13,500 minus $2,816).
Assuming the same $13,500 annual premium for family coverage, a family of four with income at
350% FPL would be required to contribute $7,431, resulting in a premium credit of $6,069.


Reconciliation of Premium Credits
Under ACA, the amount received in premium credits is based on the prior year’s income taxreturns.These amounts are reconciled in the next year when individuals file a tax return for the
actual year in which they received a premium credit. If a tax filing unit’s income changes, and the
filer should have received a higher amount, this additional credit would be included in their tax
refund for the year. On the other hand, any excess amount that was overpaid in premium credits
would have to be repaid to the federal government as a tax payment. However, ACA imposed a
limitation on the excess amount repaid for certain households. Specifically, for households with
incomes below 400% of the FPL, the amount of repayment cannot exceed $400 (joint filers) and
$250 (single filers). This amount will be indexed by inflation in future years.