News & Analysis as of

Pay or Play Delays Shared Responsibility Rule

Obermayer Rebmann Maxwell & Hippel LLP

Oh, What a Shock! Provisions of the ACA Delayed Again

In a move that will not come as a surprise to anyone who has been following the rocky implementation of the Affordable Care Act (“ACA”), the Obama Administration has yet again delayed important provisions of the ACA. In a...more

Mintz - Health Care Viewpoints

Health Care Reform Update -- February 24, 2014

In This Issue: Implementation of the Affordable Care Act; Other Federal Regulatory Initiatives; Other Congressional and State Initiatives; and Hearings and Mark-Ups Scheduled. Excerpt from Implementation of the...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 44: The Top 10 Changes Made by the Final Treasury Regulations...

In last week’s post on the topic of the recently issued final regulations under the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules, we suggested that the final regulations broke little new...more

FordHarrison

Final Regulations On Affordable Care Act's Employer Mandate Issued – Part 1

FordHarrison on

Executive Summary: Under final regulations issued by the U.S. Treasury Department on February 10, 2014, employers with at least 50 but fewer than 100 employees will not be required to comply with the employer shared...more

Laner Muchin, Ltd.

New Final Regulations Provide Transition Relief For Employers From The Affordable Care Act's Employer Shared Responsibility...

Laner Muchin, Ltd. on

On February 10, 2014, the Internal Revenue Service released final regulations pertaining to the Employer Shared Responsibility Mandate (commonly referred to as "Pay or Play") of the Patient Protection and Affordable Care Act...more

Foley & Lardner LLP

IRS “Pay or Play” Final Regulations Delay Compliance Date for Certain Employers, Reduce Penalty Exposure for Others

Foley & Lardner LLP on

Earlier this week, the IRS issued final regulations that provide additional guidance on the new “pay or play” rules (also called the employer shared responsibility rules) that will generally apply to employers’ group health...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 45: Focus on the Transition Rules under Final Treasury/IRS...

The Treasury Department and the IRS last week issued long-awaited final rules implementing the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules. Originally slated to take effect beginning...more

Sheppard Mullin Richter & Hampton LLP

Preparing for the Affordable Care Act Employer Mandate

As of January 1, 2015, the Patient Protection and Affordable Care Act (ACA--otherwise known as Obamacare) begins to impose certain health coverage requirements on employers who have at least 50 employees. Even though its...more

Franczek P.C.

IRS Issues Final Affordable Care Act “Pay Or Play” Regulations

Franczek P.C. on

On Monday, the IRS issued final regulations regarding the implementation of the employer shared responsibility provisions under the Affordable Care Act (the ACA), otherwise known as the “pay or play” rules. The final...more

McCarter & English, LLP

Final Rules Implementing Employer Shared Responsibility Provisions of the Affordable Care Act (ACA) Provide Transition Relief for...

The ACA Employer Shared Responsibility Provisions require an employer with at least 50 full-time employees (including full-time equivalent employees) to offer health coverage to its full-time (30 hours per week) employees...more

Cozen O'Connor

Health Care Reform Implementation Update - February 14, 2014

Cozen O'Connor on

This week the Obama administration announced that it would delay the employer mandate, which requires that businesses with more than 50 full-time employees provide full-time employees with health insurance or pay a penalty,...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employer “Pay or Play” Mandate Final Regulations Issued—Major Impact on Educational Institutions

Like all other employers across the country, educational institutions have been awaiting final rules to determine their compliance strategy for the Affordable Care Act’s Employer Shared Responsibility provisions (better known...more

Foley Hoag LLP

Employer Shared Responsibility Under the Affordable Care Act

Foley Hoag LLP on

Introduction - A key component of the Patient Protection and Affordable Care Act (“ACA”), the federal health care reform law, is the “employer shared responsibility.” Essentially, it is a “pay or play” program...more

Sheppard Mullin Richter & Hampton LLP

Obama Administration Further Delays Employer Mandate and Releases Final Regulations Regarding Implementation

The Treasury Department and Internal Revenue Service announced on Monday that the Obama Administration would further delay implementation of the “employer mandate” under the Affordable Care Act for certain employers until...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Small Employers Catch a Big Break!

Employers with 50 to 99 employees were granted a break on Monday when the U.S. Treasury Department gave them an additional year to comply with the employer mandate of the Affordable Care Act (ACA). This relief was granted as...more

McNees Wallace & Nurick LLC

PPACA Update: Employer Shared Responsibility Mandate Delayed Again...For Some Employers, But Not All

Yesterday, the Obama administration announced a partial delay in the effective date of one of the key requirements of the Patient Protection and Affordable Care Act (“PPACA”) – the employer “shared responsibility”...more

King & Spalding

The IRS Delays the Information Reporting Requirements and the Employer Shared Responsibility Penalty

King & Spalding on

On July 9, 2013, Notice 2013-45 (the "Notice") was issued to provide transition relief during 2014 from the requirements of Sections 6055, 6056 and 4980H of the Internal Revenue Code ("Code"). Code Section 6055 requires...more

Cozen O'Connor

Health Care Reform Implementation Update - August 19, 2013

Cozen O'Connor on

With less than 50 days until open enrollment begins, tensions in Washington and around the country are high among health care stakeholders. ...more

Snell & Wilmer

Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

Snell & Wilmer on

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more

BakerHostetler

Now for Everything Else: What Employers Still Need To Worry About Between Now And 2015

BakerHostetler on

For the past several months (and, in many cases, years), most large employers have been preparing for the consequences of offering (or not offering) their workforce health coverage and complying with the complexities...more

Poyner Spruill LLP

Employer Responsibility – Will You Pay or Play? Part II - The Variable Hour or Seasonal Employee Problem

Poyner Spruill LLP on

Although the employer mandate has been delayed to 2015, employers shouldn’t relax too much because significant planning still needs to be done now. Beginning in 2015 large employers either must offer full-time employees...more

Dickinson Wright

Health Care Legal News - August 7, 2013 • Volume 3, Number 2

Dickinson Wright on

In This Issue: - IRS ISSUES TRANSITION RELIEF ON THE ONE-YEAR DELAY IN ACA’S INFORMATION REPORTING AND EMPLOYER SHARED RESPONSIBILITY RULES: On July 9, 2013, the IRS issued Notice 2013-45 which provides...more

Stoel Rives LLP

IRS Guidance On Delay in Implementing Pay-or-Play Penalties of ACA Health Care Reform Law

Stoel Rives LLP on

The IRS issued Notice 2013-45 recently, the official guidance document explaining the one-year delay in the implementation of the employer pay-or-play penalties under the Patient Protection and Affordable Care Act ("PPACA")...more

Mintz - Employment, Labor & Benefits...

Cafeteria Plans, the Affordable Care Act, and Continued Compliance with the Massachusetts Free-Rider Surcharge Requirement—New...

Established as a part of the comprehensive 2006 Massachusetts health care reform law, the Massachusetts Health Insurance Connector (a/k/a the “Connector”) served as a model for the American Health Benefit Exchanges that are a...more

Fisher Phillips

Benefits Update, No. 3, August 2013: Healthcare Reform: What Was and Was Not Delayed?

Fisher Phillips on

On July 2, 2013, the U.S. Treasury Department delayed enforcement of the employer “play or pay” mandate penalties and reporting requirements one year to 2015, stating that covered employers should still comply with the...more

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Updated: Dec 28, 2021:

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Privacy Officer
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Sausalito, CA 94965

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