The Department of Labor has now provided long-awaited guidance on how the employer shared responsibility provision of the Affordable Care Act (ACA), also known as the “employer mandate”, interacts with fringe benefit requirements of the McNamara-O’Hara Service ...
Beginning in 2015, certain applicable large employers with more than 100 full-time employees and full-time equivalents will be subject to an assessable payment for failing to offer an employee the opportunity to enroll in minimum ...
On February 10, 2014, the Department of the Treasury and IRS released final rules implementing the Employer Shared Responsibility Payment of Code Section 4980H, commonly referred to as the employer mandate. The final rules are ...
