This 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
This 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.)