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Patient Protection and Affordable Care Act (PPACA) › Pay or Play › Minimum Essential Coverage

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
Sherman & Howard L.L.C.

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

Locke Lord LLP

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 1

Locke Lord LLP on

The health care industry has been closely watching four cases challenging whether federal subsidies could be used to reduce costs to consumers for health insurance purchased on an Affordable Care Act (ACA) Exchange in a state...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 5: Health and Human Services (HHS) Wastes No Time Issuing...

Mintz - Employment, Labor & Benefits... on

Over the last couple of months, we have followed and reported on a particular ACA compliance strategy under which an employer subject to the Affordable Care Act’s employer shared responsibility (or “pay-or-play”) rules...more

McNees Wallace & Nurick LLC

Feds Tighten the Belt on "Skinny Plans" and Other ACA Workarounds

McNees Wallace & Nurick LLC on

On January 1, 2015, employers with 100 or more "full-time equivalents" will be subject to the "Pay or Play" regulations under the Affordable Care Act ("ACA"). Over the past few years, many consultants have sought to identify...more

Stinson - Benefits Notes Blog

ACA Pay Or Play: Is Your Dependent Coverage Compliant?

Stinson - Benefits Notes Blog on

Now that the IRS has issued final regulations under Section 4980H, the so-called “pay or play” provision of the Affordable Care Act, employers are deciding how to determine whether employees are full-time (30 hours or more a...more

Perkins Coie

Final “Play-Or-Pay” Regulations Provide Relief And Much Needed Clarification

Perkins Coie on

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 2015, certain employers, referred to as “applicable large...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

Proskauer - Employee Benefits & Executive...

Benefit Issues in Puerto Rico: Impact of the ACA, ERISA and the PBGC

Proskauer - Employee Benefits & Executive... on

This article highlights some recent developments that employers with Puerto Rico employee benefits arrangements should consider concerning compliance with U.S. federal laws on health care reform and the Patient Protection and...more

Saul Ewing LLP

The Employer’s Playbook for ACA Compliance: Ten Practical Strategies for 2014

Saul Ewing LLP on

The Affordable Care Act (a/k/a Health Care Reform, or the ACA) is complicated. While there is nothing in the ACA that requires any employer to provide group health care coverage to its employees, the failure to do so can come...more

Mintz - Employment, Labor & Benefits...

Temporary and Contract Workers: Who Is a “Variable Hour” Employee under the Affordable Care Act?

Mintz - Employment, Labor & Benefits... on

The Affordable Care Act’s employer shared responsibility rules will require large employers (50 or more full-time and full-time equivalent employees) to make an offer of minimum essential coverage to at least 95% of their...more

Saul Ewing LLP

The Benefits Game - Playbook for Compliance with the Health Care Reform’s Pay or Play Rules for Employers

Saul Ewing LLP on

The Affordable Care Act’s (ACA’s) employer shared responsibility provisions (commonly called “pay or play”) impact “large” employers and go into effect in 2014. Although effective in 2014, employers must plan NOW. Advance...more

Poyner Spruill LLP

Employer Responsibility – Will You Pay or Play?

Poyner Spruill LLP on

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

Perkins Coie

The Affordable Care Act’s “Play-Or-Pay” Mandate: Who Is A Full-Time Employee For Purposes Of The Employer Shared Responsibility...

Perkins Coie on

Recently, we published a Client Update explaining how the Play-or-Pay mandate, or Employer Shared Responsibility provision, under the Affordable Care Act (ACA) generally works. To summarize, we described how an employer...more

Pullman & Comley, LLC

Play or Pay and Minimum Essential Coverage: What, When and How (Much)?

Pullman & Comley, LLC on

Beginning in 2014, the Affordable Care Act’s employer shared responsibility rules, the so called “play or pay” rules, impose penalties on an employer with more than 50 “full-time equivalent” employees (a large employer) if...more

Mintz - Employment, Labor & Benefits...

On the Manifold Meanings of "Affordability" According to the Patient Protection and Affordable Care Act

Mintz - Employment, Labor & Benefits... on

The core policy goals of the Patient Protection and Affordable Care Act (the “Act”)—on which there is near universal consensus—are threefold: expand health care coverage; increase the quality of medical outcomes, and reduce...more

Winstead PC

Controlling the “Play or Pay Penalty” under Healthcare Reform

Winstead PC on

Proposed rules issued under the Affordable Care Act clarify the determination of “large employer” status and the calculation of the penalty for controlled groups of employers. This guidance confirms that the penalty is...more

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

California Weighs In on Essential Health Benefits for Group Health Plans and Insurers

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

As a reminder of the significant role that states will play in implementing the provisions of the Affordable Care Act (ACA), we wanted to highlight some recent legislative developments in California that will be of interest...more

Perkins Coie

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

Perkins Coie on

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

Nossaman LLP

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

Nossaman LLP on

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

Stinson - Benefits Notes Blog

Health Care Reform – What Employers Should be Thinking About Now

Stinson - Benefits Notes Blog on

Beginning in 2014, the Affordable Care Act will require employers employing 50 or more full-time equivalent employees to offer full-time employees affordable, minimum essential health coverage. If such health coverage is not...more

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