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The ACA’s Employer Mandate: How is a “large” employer defined when multiple companies are related?

By Kelline R. Linton, Junior Associate.   On February 10, 2014, the IRS and Treasury issued the final regulations on the Employer Shared Responsibility provisions under Section 4980H of the Internal Revenue Code. These regulations explain how to determine a large employer for the Affordable Care Act (“ACA”) employer mandate […]

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The ACA’s Employer Mandate: How is a “large” employer defined …