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Expert Analysis

5 PPACA 'Play-Or-Pay' Compliance Techniques To Consider

Law360, New York (February 19, 2013, 1:37 PM EST) -- Starting in 2014, the 2010 health care reform act (Patient Protection and Affordable Care Act) requires all but small employers to offer affordable, minimum value, minimum essential health coverage to at least 95 percent of their full-time employees or to pay significant excise tax penalties, i.e., to "play or pay." On Jan. 2, 2013, the Internal Revenue Service issued proposed regulations explaining what employers must do to "play." See here for an explanation....

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