Steve Gerlach

Steve Gerlach

Bernstein Shur

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Latest Posts › Shared Responsibility Rule

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IRS Grants Partial, Temporary Relief from the Affordable Care Act’s Employer Mandate

Under the Affordable Care Act’s Employer Mandate, employers with 50 or more full-time equivalent employees are required to offer affordable, minimum value health coverage to at least 95% of their full-time employees (and...more

3/6/2014 - Affordable Care Act Employee Definition Employer Mandates IRS Pay or Play Reporting Requirements Shared Responsibility Rule Transition Relief

Affordable Care Act: What’s Delayed and What’s Not

On July 2, the Department of the Treasury announced a one-year delay in the implementation of certain parts of the Affordable Care Act’s reporting requirements, as well as a delay in the assessment of “pay-or-play” penalties....more

7/10/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Marketplace Notice Pay or Play Shared Responsibility Rule U.S. Treasury

Affordable Care Act: Preparing for 2014

President Obama’s re-election confirmed that the Affordable Care Act will continue to be rolled out, and that its “pay-or-play” rules will become effective on January 1, 2014. These provisions require public and private...more

2/26/2013 - Affordable Care Act Compliance Employer Group Health Plans Essential Health Benefits Full-Time Employees IRS Pay or Play Safe Harbors Shared Responsibility Rule

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