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The Employer Mandate in the Affordable Care Act

The Affordable Care Act (ACA) will reshape a large portion of the American economy, and for employers, especially small and midsized businesses, the ACA’s most significant provision is perhaps its employer mandate.

This mandate will require employers over a certain size to provide “affordable” health care coverage meeting certain “minimum essential coverage” requirements or face hefty fines. On January 2, 2013, the Internal Revenue Service (IRS) released its latest proposed rules on the employer mandate. While the IRS is still accepting comments on the proposed rules, it is anticipated that the final rules ultimately put into place will closely resemble the IRS’s recent release.

Whether employers are committed to providing health insurance to all employees, or wish to avoid the employer mandate’s costs altogether, they will need to navigate the mandate’s considerable requirements. 

As the employer mandate will play a significant role in the growth and hiring decisions of businesses across the country, it will be essential for employment and business planning attorneys to understand how and when the employer mandate applies.

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