Jessica Carter

Patterson Belknap Webb & Tyler LLP

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Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more

3/5/2014 / Affordable Care Act , Dependent Coverage , Employer Mandates , Full-Time Employees , Internal Revenue Code (IRC) , Minimum Value Plans , Pay or Play , Penalties , Shared Responsibility Rule

IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

On July 9, 2013, the U.S. Treasury Department and Internal Revenue Service (“IRS”) issued formal guidance (IRS Notice 2013-45; herein, the “Notice”)1 that provides for a one year delay until 2015 with respect to (i) certain...more

7/19/2013 / Affordable Care Act , Employer Mandates , Healthcare , IRS , Pay or Play , Penalties , Shared Responsibility Rule , U.S. Treasury

New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

In This Alert: - A. What Is The Employer Shared Responsibility Penalty? - What Is The “Failure To Offer Coverage Penalty”? - How Is The “Failure To Offer Coverage Penalty” Calculated? - What Is...more

3/20/2013 / Affordable Care Act , Compliance , Employer Group Health Plans , Healthcare , IRS , Pay or Play , Penalties , Reporting Requirements

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