By Kara Maciel and Adam Solander
On February 10, 2014, the Treasury Department and the Internal Revenue Service issued highly anticipated final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also known as the “employer mandate.” The employer mandate requires that large employers offer health coverage to full-time employees or pay a penalty.
The rules make several changes in response to comments on the original proposed regulations issued in December 2012, as well as provide significant transition relief. Most notably ...
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