Under a key feature of the Massachusetts health care reform act (the “Act”), employers with 11 or more full-time equivalent employees at Massachusetts locations are subject to a “fair share contribution” (FSC) requirement. Covered employers must make a fair share premium contribution to a group health plan or pay an annual assessment of $295 per full-time equivalent employee. We explain the recent changes to the FSC requirement in our October 3, 2008 and October 21, 2008 advisories. Please see An Employer’s Guide to the 2006 Massachusetts Health Care Reform Act for a comprehensive explanation of the provisions of the act affecting employers with employees at Massachusetts locations.

Please see full advisory for more information.