The employer mandate under the Patient Protection and Affordable Care Act (ACA), which requires large employers to provide health insurance for their full-time employees or pay a penalty, is set to take effect on Jan. 1, 2015.
The New Math
The employer mandate under the ACA, which requires large employers to provide health insurance for their full-time employees or pay a penalty, is set to take effect on Jan. 1, 2015. Regulations released by the IRS set forth the final rules that an employer must use to determine whether it is a large employer subject to the mandate. With just over six months to go, the time is ripe for employers to determine whether they will be considered large employers and if so, to determine appropriate next steps.
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Stephanie VasconcellosThis premium content is locked for LawJournalNewsletters subscribers only
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