Brian M. Pinheiro

Brian M. Pinheiro

Ballard Spahr LLP

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ACA Employer Mandate Final Regulations Released; Enforcement Delays Provided for Mid-Sized Employers

Very large employers will be required to offer health care coverage to their full-time employees or pay a penalty to the federal government beginning January 1, 2015. Under the final regulations released by the U.S....more

2/13/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play

DOL Delays Obligation of 401(k) and 403(b) Plans To Distribute Annual Investment Related Information

The U.S. Department of Labor (DOL) yesterday released Field Assistance Bulletin 2013-2 granting plan sponsors of participant-directed individual account plans (such as 401(k) and 403(b) plans) the ability to delay this year’s...more

7/23/2013 - 401k 403(b) Plans Deadlines Delays DOL

Effective Date of ACA Employer Mandate (Pay or Play) is Postponed

In a startling development, the federal government appears ready to delay by one year the effective date of one of the central provisions of the Affordable Care Act (ACA)—the shared responsibility provisions (more commonly...more

7/3/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

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