Full-Time Employees, IRS | JD Supra Law News

The Obamacare “Play or Pay” Rules: A Practical Approach

by Jeff Belfiglio | Davis Wright Tremaine LLP on 5/10/2013

The IRS recently released new proposed regulations to implement the Shared Responsibility or “Play or Pay” provisions of Health Care Reform. The proposed regulations provide a wealth of detail on key issues required to...more

Who is an employee and who is an independent contractor under the employer mandate provisions of the Affordable Care Act...

by Michael Newman | Barger & Wolen on 2/27/2013

As we have written in this space in the past, whether a worker is an employee or an independent contractor can have many consequences. The classification can determine whether the principal is liable for the negligent acts...more

Affordable Care Act: Preparing for 2014

by Steve Gerlach | Bernstein Shur on 2/26/2013

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

Penalties and Measuring Periods for Large Employers - How to Assess Potential Liability under the Affordable Care Act

by Deborah Grace, Cynthia Moore | Dickinson Wright on 2/18/2013

Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more

IRS Issues Proposed Regulations for Employer-Shared Responsibility under ACA

by Baker, Donelson, Bearman, Caldwell &... on 2/18/2013

On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). Employers are permitted to rely on these proposed...more

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

by Joanne Hanson Pearson | Pierce Atwood LLP on 2/15/2013

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

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

by H. Vicky Chen, Margret Warrick Truax | Perkins Coie on 2/13/2013

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

Benefits and Compensation Alert - January 2013: IRS Issues Proposed Regulations On The “Employer Shared Responsibility” Penalties...

by Eric Britton, James Culbreth, Jr., Gary Diesing, Vivian Folk, Wyatt Holliday, Susan McClay, Scott Newsom, Bennett Speyer | Shumaker, Loop & Kendrick, LLP on 2/5/2013

To make certain that 2013 will be as exciting as 2012, on January 2 the US Treasury issued proposed regulations under section 4980H of the Internal Revenue Code (“Code”), which was added to the Code by the Patient Protection...more

Monthly Benefits Update - January 2013

by Daniel R. Salemi | Franczek Radelet P.C. on 2/4/2013

In This Issue: - Health & Welfare Plans ..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations ..Health Care Reform: IRS Issues FAQs on Various ACA Issues ..HHS Issues Final HIPAA Regulations...more

Roadmap to Compliance: Navigating the Employer Shared Responsibility Rules

by Leigh Riley, Erik Vogt | Foley & Lardner LLP on 1/31/2013

Earlier this month, the IRS issued proposed regulations that provide much-needed guidance on the new “pay or play” rules (also called the shared responsibility rules) that will apply to employers’ group health plans beginning...more

IRS Releases Proposed Regulations on the Affordable Care Act's Play or Pay Mandate

by Proskauer Rose LLP on 1/31/2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively “IRS") published proposed regulations ("Proposed Regulations") on the Affordable Care Act's employer shared responsibility provisions,...more

Health Care Reform: "Employer Mandate" Guidance Issued

by Deborah Bracy, John McGowan, Jennifer Mills | BakerHostetler on 1/24/2013

The U.S. Treasury Department recently released new guidance to assist employers (generally those with 50 or more full-time or full-time equivalent employees) in preparing and planning for the 2014 requirement to offer...more

Determining if the Affordable Care Act “Play or Pay” Rules Apply to a Business

by Deborah Grace, Cynthia Moore | Dickinson Wright on 1/23/2013

Under the Affordable Care Act, a large employer is subject to penalties if it fails to offer to full-time employees health coverage or if the coverage that it offers is not affordable or does not provide minimum value. These...more

Health Care Reform Update: Large Employers Must Offer Health Coverage or Pay Assessment

by Mark Jones, Lori Partrick | Pillsbury Winthrop Shaw Pittman LLP on 1/23/2013

Beginning in 2014, large U.S. employers that do not offer a minimum level of affordable health coverage to their full-time employees may be required to pay an assessment of up to $3,000 per employee. For plan years beginning...more

Affordable Care Act Update: Pay-or-Play Regulations

by Karen Aframe, Steve Gerlach | Bernstein Shur on 1/23/2013

On December 28, 2012, the IRS issued a set of proposed regulations and Q-and-As providing further guidance on the Affordable Care Act’s pay-or-play rules. This is the first of three updates discussing the proposed...more

Take 5: Views You Can Use - January 2013

by Greta Ravitsky | Epstein Becker & Green, P.C. on 1/17/2013

In this issue: - Assess the Workforce - Choose Whether to "Pay" or to "Play" - Evaluate Existing Wellness Programs and/or Implement New Wellness Programs to Enhance Employees' Health Profiles and to Avoid or Minimize...more

Employer Alert -- January 2013: IRS Proposed Regulations On PPACA’S Shared Responsibility Provisions Full of New Year Surprises...

by Eric N. Athey, Kelley E. Kaufman | McNees Wallace & Nurick LLC on 1/14/2013

On December 28, 2012, the Internal Revenue Service (“IRS”) issued long-awaited proposed regulations regarding the “shared responsibility” penalty provisions of the Patient Protection and Affordable Care Act (“PPACA”). In...more

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Full-Time Employees › Internal Revenue Service