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The 2015 Employer Mandate Is Here
The year 2015 is already half over ' which means that the Affordable Care Act's (ACA) employer “play or pay” mandate, which has been delayed, in total or in part, twice, is very much in play. On July 2, 2013, the Administration delayed the employer mandate for employers with more than 50 employees until 2015. Then on Feb. 10, 2014, the Administration extended time to provide health insurance to full-time employees to certain employers. Under the February extension, employers with 50 to 99 employees will have until 2016 before the federal penalty kicks in for not providing health insurance to full-time workers. Further, the February extension granted some relief to large companies, in that it stated that companies with 100 or more employees need only offer coverage to 70% of full-time workers in 2015, and then to 95% of full-time workers in 2016 and beyond before the federal penalties kick in.
Now, the second quarter of 2015 is almost over, and the employer mandate was immediately effective as of Jan. 1 for calendar year plans for large employers. Those with fiscal plan years may have until the first day of their 2015 plan year to satisfy the mandate, if certain requirements are first satisfied. For purposes of this article, large employers with calendar year plans will be the focus for ease of discussion and applicability.
Penalties
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Strategy vs. Tactics: Two Sides of a Difficult Coin
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?