This post was authored by Heather DeBlanc

Over the last year we watched multiple unsuccessful attempts to repeal and replace the Patient Protection and Affordable Care Act (“ACA”).  Now, ACA’s reporting deadlines are merely months away and the chance of repeal is low.  Employers who are “applicable large employers” (“ALEs”) and Employers who offer self-insured

Healthcare.jpgThis blog post was authored by Heather DeBlanc

On February 10, 2014, the Department of the Treasury issued final regulations on the Affordable Care Act’s (“ACA”) Employer Shared Responsibility Payment.  Starting January 1, 2015, depending on the number of full-time employees and equivalents, employers will be subject to potential penalties if they fail to offer

Healthcare.jpgThis blog post was authored by Heather DeBlanc

On February 10, 2014, the Department of the Treasury issued final regulations on the Employer Shared Responsibility Payment that would require large employers to face tax penalties for not offering affordable health coverage to full-time employees. For a summary of the proposed regulations, see http://www.lcwlegal.com/files/125544_ACA2013.pdf.  The