"Look Back Measurement Safe Harbor"

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 blog post was authored by Jessica R. Frier

Full implementation of the Affordable Care Act’s (ACA) Employer Shared Responsibility provisions is quickly approaching.  The Employer Shared Responsibility provisions generally go into effect on January 1, 2014, and apply to all large employers (50 or more full-time employees, including full-time equivalents).  A full-time employee who