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Kara M. Maciel co-wrote an article titled "Major Changes in ACA Employer Mandate Final Rule."


An excerpt:


On February 10, 2014, the Treasury Department and the Internal Revenue Service issued highly anticipated final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also known as the employer mandate. The employer mandate requires that large employers offer health coverage to full-time employees or pay a penalty.


Several changes to the rules were made in response to comments on the original proposed regulations issued in December 2012, including but not limited to providing significant transition relief. Below are some of the more notable provisions of the final regulations:


  • An employer with 50 to 99 full-time employees does not have to comply until 2016 provided that it does not reduce the size of its workforce or overall hours of service in order to gain this transition relief. Such employers must also maintain any health coverage offered as of February 9, 2014.

  • Employers with 100 or more full-time employees will have to comply starting in 2015.


2010 - present

2010 - present

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