Top 10 Changes Made to 2012 Proposed Rule Under ACA’s Employer Shared Responsibility Rules


The Treasury Department and Internal Revenue Service recently issued final regulations implementing the employer shared responsibility provisions of the Affordable Care Act. For “applicable large employers” — i.e., those with an average of 50 or more full-time and full-time equivalent employees on business days during the prior calendar year — these are perhaps the Act’s most important provisions. The final regulations provide employers with the answers to two key questions: What’s this requirement going to cost? And, what changes do I need to make to my group health plan(s) to come into compliance?

Click here for Mintz Levin’s newsletter article by our friend and colleague Alden Bianchi highlighting the The Top 10 Changes Made to the 2012 Proposed Rule Under the Affordable Care Act’s Employer Shared Responsibility Rules by Recently Issued Final Regulations.

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