On December 28, the Internal Revenue Service issued proposed regulations providing much-anticipated guidance with respect to the requirement under the Affordable Care Act that large employers offer health plan coverage to certain employees or pay a penalty. This employer shared responsibility requirement is often referred to as the “play or pay mandate.” Join the Employee Benefits attorneys at Bass, Berry & Sims as they discuss the play or pay mandate. Topics are scheduled to include:
- The Big Picture: the Individual Mandate and the Exchanges
- Which Employers are Subject to the Play or Pay Mandate
- Identifying Full-Time Equivalent Employees for the 50-Employee Threshold
- Basic Structure of the Two Penalties
- New Employee Exchange Notice Requirement
- Anti-Abuse Rule
- Transition Relief
To view this webinar, please visit our YouTube page.