Shared Responsibility Rule, Penalties

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

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

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

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

IRS Releases Further Guidance on Employer Health Care Coverage Mandate and Penalties

by Jean C. Hemphill, Edward I. Leeds | Ballard Spahr LLP on 1/8/2013

The Internal Revenue Service has released proposed regulations and FAQs on the shared responsibility provisions of the Affordable Care Act (ACA). These rules require large employers to offer full-time employees and their...more

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Shared Responsibility Rule › Penalties