Shared Responsibility Rule, Safe Harbors

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

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

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

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 Issues Proposed Regulations on Employer Responsibility for Health Coverage

by David Herbst | Manatt, Phelps & Phillips, LLP on 1/9/2013

On December 28, 2012, the Internal Revenue Service (IRS) issued proposed regulations providing guidance with respect to employer shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). ...more

Health Care Reform: Preparations For 2014 Pay Or Play Rules Should Begin Now

by Andrew Malahowski | Franczek Radelet P.C. on 1/9/2013

By far the most important issue for employers to consider under the Affordable Care Act (ACA) is the employer “free rider penalty,” often referred to as “pay or play.” Instead of forcing employers to provide group health...more

For Employers, Pay-or-Play Proposals Could Be Worse, Much Worse

by Timothy J. Stanton | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/9/2013

Could employee benefits regulatory activity under the Patient Protection and Affordable Care Act (Act) be taking a turn toward common sense?...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

Limited Relief for Employers under Health Care Reform's "Play-or-Pay" Rules

by Harry Atlas, Jennifer Spiegel Berman, Christopher E. Condeluci, Thora A. Johnson, Gregory J. Ossi | Venable LLP on 1/4/2013

Proposed regulations issued by the Internal Revenue Service on December 28, 2012 provide some relief to large employers subject to the employer-sponsored coverage mandate under health care reform. The employer mandate is...more

Proposed Regulations Issued on Employer Shared Responsibility Payments under the Affordable Care Act

by Ropes & Gray LLP on 1/4/2013

Last Friday, the Department of the Treasury issued proposed regulations on the employer shared responsibility provisions in section 4980H of the Internal Revenue Code, under which an employer may be subject to an assessment...more

Identifying Full-Time Employees for Purposes of the Shared Responsibility Rules

by King & Spalding on 1/2/2013

Starting in 2014, the Patient Protection and Affordable Care Act (PPACA) will impose shared responsibility penalties on large employers that fail to offer health coverage to all of their full-time employees (or offer health...more

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Shared Responsibility Rule › Safe Harbors