Presentation
Final Affordable Care Act Shared Responsibility Rules — The Last Piece for the 2015 Puzzle
February 19, 2014
On February 10, 2014 the U.S. Department of the Treasury and the Internal Revenue Service issued final regulations on the Affordable Care Act’s employer shared responsibility penalty. Morgan Lewis presented a one-hour webinar to discuss the following changes under the final rules:
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The delay until 2016 for midsize employers
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The modified 2015 penalty structure for large employers
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Modifications to the proposed rules
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Renewed (and new) transition rules
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