Margret Warrick Truax

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

2/13/2013 - Affordable Care Act Federal Poverty Line Full-Time Employees Healthcare HHS IRS Minimum Essential Coverage Pay or Play Penalties Safe Harbors Shared Responsibility Rule Threshhold Requirements Transition Relief W-2