Under the Affordable Care Act’s employer shared responsibility rules, applicable large employers (those with 50 or more full-time and full-time equivalent employees on business days during the preceding calendar year) incur...more
By October 1, 2013, every employer must provide employees with a Notice of the Affordable Care Act and the availability of health insurance through the health plan Marketplaces. There are two model notices that have been...more
Although the Affordable Care Act's (ACA) "employer mandate" has been delayed until 2015, health insurance exchanges are still scheduled to start offering health coverage to individuals and employees of small businesses...more
Under the Affordable Care Act (ACA), individuals and small businesses will be able to purchase health insurance coverage online through the new health insurance coverage exchanges (now known as “Marketplaces”)....more
Last month, the Obama Administration made the decision to delay penalties under the Employer Shared Responsibility Mandate of the Affordable Care Act (ACA) until 2015. However, it did not delay an employer's obligation to...more
The Patient Protection and Affordable Care Act (the “Act”) amends the Fair Labor Standards Act (“FLSA”) to require employers of all sizes to provide their employees a notice of the availability of coverage through public...more
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
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
Like many, I was initially relieved when I read the July 2, 2013, announcement by the U.S. Treasury Department, effectively providing "large" employers with up to an additional year (to 2015) to comply with the ACA's Employer...more
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
An important deadline under the Affordable Care Act is rapidly approaching. By no later than October 1, 2013, all employers must distribute a notice to all current employees to inform them of certain health coverage options...more
Last week, in a move welcomed by many employers, the Obama administration announced that it would delay implementation of certain key provisions of the Affordable Care Act (ACA) until 2015....more
Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more
New notice describing availability of Exchange coverage must be provided by October 1, 2013. ...more
Under the Affordable Care Act, employers subject to the Fair Labor Standards Act must provide a “Notice of Coverage Options” to each employee. The purpose of this Notice is to inform employees that they may obtain health...more
On July 2, 2013, the U.S. Treasury announced that the Obama Administration is implementing a one-year delay of the employer and insurer reporting requirements under the Affordable Care Act of 2010 ("ACA"). ...more
On July 2, 2013, the Department of the Treasury and the White House announced via social media that the employer reporting requirements and employer shared responsibility/play-or-pay penalty are being delayed until 2015. ...more
Enforcement of the Affordable Care Act's "Pay-or-Play" mandate is being delayed one year, to 2015, according to the United States Treasury Department. The mandate requires businesses to provide health insurance to all...more
Employers welcome a one-year delay in the Shared Responsibility excise tax. On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more