On July 9, 2013, Notice 2013-45 (the "Notice") was issued to provide transition relief during 2014 from the requirements of Sections 6055, 6056 and 4980H of the Internal Revenue Code ("Code"). Code Section 6055 requires...more
The Obama Administration has announced that implementation of the penalties under the Affordable Care Act's ("ACA") employer mandate (also known as the "pay or play" penalties) have been delayed until 2015. ...more