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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

Elena Kaplan
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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