Deciding Whether to Play or Pay Under the Affordable Care Act - 2014 Updates
|by Marlene P. Frank|
Jones Day - Columbus Office
Sarah Heck Griffin
Jones Day - Los Angeles Office
Daniel C. Hagen
Jones Day - Cleveland Office
Jones Day - Atlanta Office
F. Curt Kirschner
Jones Day - San Francisco Office
|June 25, 2014|
Previously published on June 2014
The Patient Protection and Affordable Care Act (the “ACA”) added a new Section 4980H to the Internal Revenue Code of 1986, as amended, which generally requires employers to offer health coverage to their employees or face a penalty (the “employer Mandate”). Following are Q&As discussing this provision. These Q&As are designed to address some of the more commonly asked questions, including which employers are subject to the mandate, who must be offered coverage to avoid a penalty, the type of coverage that must be offered to avoid that penalty, and the penalties that apply for not offering coverage. These Q&As were initially prepared based on proposed regulations but have been updated to reflect the final regulations issued on February 12, 2014.
The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.
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