Rachel Cutler Shim

Rachel Cutler Shim

Reed Smith

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Latest Posts › Shared Responsibility Rule

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Obama Administration to Delay Employer Reporting Requirements and ‘Shared Responsibility’ Payments until 2015

On July 2, 2013, the Obama Administration (“Administration”) announced that it will delay the mandatory reporting requirements for employers and health insurers under the Patient Protection and Affordable Care Act (“ACA”)...more

7/5/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

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