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

Healthcare.jpgThis blog post was authored by Heather DeBlanc

As LCW previously reported, the Department of Treasury recently announced that it will delay enforcement of the reporting and employer shared responsibility provision of the Affordable Care Act (“ACA”) until 2015.  On July 9, 2013, the IRS published Notice 2013-45, officially confirming the delay.  (See http://www.irs.gov/pub/irs-drop/n-13-45.PDF.)

Healthcare.jpgThis post was authored by Heather DeBlanc

The Affordable Care Act (ACA) will require large employers (i.e. those with over 50 full time equivalent employees) to offer “substantially all” of their full-time employees (and their dependents) the opportunity to enroll in affordable health coverage.  A full-time employee is one who averages 30 hours or more