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

The delay in the effective date of the large employer penalties, now January 1, 2015, has given employers a false sense of security.  Many employers are adopting the Look Back Measurement Method Safe Harbor in order to identify full-time employees under ACA’s new definition of “full-time” employee