No Change For Employers In Final ACA 'Play Or Pay' Mandate

Law360, New York (February 28, 2014, 3:31 PM EST) -- On Feb. 10, 2014, the Internal Revenue Service issued final regulations interpreting the employer “play or pay” mandate under the Affordable Care Act. The regulations will become effective Jan. 1, 2015.

Employers looking for significant changes from the proposed regulations will be disappointed. The final regulations largely mirror the original proposals, with material changes primarily consisting of additional transitional relief. The key changes from the proposed regulations include the following:

Transitional Relief

If certain requirements are met, large employers with less than 100 full-time employees or...
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