Only applicable large employers may be assessed a penalty under the employer shared responsibility mandate of the Affordable Care Act. An applicable large employer is defined by the regulations as one that has employed an...more
- Affordable Care Act Controlled Groups Employer Mandates Full-Time Employees Seasonal Workers Shared Responsibility Rule
In early January, the Internal Revenue Service published proposed regulations on “Shared Responsibility for Employers Regarding Health Coverage.” These regulations incorporate the provisions of many previous Notices with...more
- Affordable Care Act Employer Mandates Essential Health Benefits Full-Time Employees Health Insurance Healthcare Pay or Play Shared Responsibility Rule Tax Credits
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