

The Employer Mandate
The employer health insurance mandate is a complicated topic. We've received a lot of questions about it, so this week we are going to take a closer look. These rules will become effective for the first time in 2015 and generally apply to employers with at least 100 full-time employees or a combination of full-time and part-time employees that is equivalent to at least 100 full-time employees. But in 2016, the rules become effective for employers with at least 50 full-time em


Employer Mandate Part 3
Now some employers have more time before the employer mandate fully takes effect. The U.S. Treasury Department has issued final regulations for implementing the employer mandate that is part of the Affordable Care Act. The final rules give transition relief for 2015 to provide a gradual phase-in of the employer responsibility provisions and assist employers in complying and providing coverage. While the employer responsibility provisions will generally apply starting in 2015,


Employer Mandate Part 2
Beginning in 2015, applicable large employers may be subject to the employer shared responsibility penalties under the Affordable Care Act if they do not offer full-time employees (and their dependents) health insurance coverage that meets certain criteria. In order to avoid penalties, any applicable large employer has to determine which of its current employees must be offered affordable health insurance. They must offer affordable health insurance coverage to full-time empl


Employer Mandate Part 1
For the next few weeks, we will be taking a look at the employer mandate that is part of the Affordable Care Act.
Before the Affordable Care Act, employers had complete discretion whether to offer health plan coverage to their employees and their dependents. Now with the passage of the Affordable Care Act, the rules have drastically changed. Large employers may be subject to a penalty if they do not offer their full-time (and their dependents) the opportunity to enroll in
Health Care Reform Part 3
Today is the third installment of issues covering health care reform legislation and related tax changes. The topic today is the employer mandate. Last week the Treasury Department announced that this key provision of health care reform will be delayed. The employer mandate, which was supposed to be effective beginning on January 1, 2014, will now be effective on January 1, 2015. However this delay does not change other provisions of the law including the new insurance excha