Joanne Hanson Pearson

Employers Subject To The Play Or Pay Penalties Under Health Care Reform

Beginning in 2014, large employers are subject to one of two “shared responsibility” penalties under the Patient Protection and Affordable Care Act (“ACA”), commonly known as the play or pay penalties. The Internal Revenue...more

2/15/2013 - Affordable Care Act Aggregation Rules Employer Mandates Full-Time Employees IRS Pay or Play Safe Harbors Seasonal Employment Shared Responsibility Rule