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 […]
Employer Mandate
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By Kelline R. Linton, Junior Associate. The Affordable Care Act’s employer mandate requires large businesses with 50 or more full-time employees to offer health insurance to their full-time employees. This mandate has been postponed until 2015 for large employers (100 or more employees), and 2016 for medium employers (50 […]