By:  Shauna N. Correia

Employers should be planning ahead for the January 1, 2014 implementation of the “Employer Shared Responsibility” provisions of the Affordable Care Act. That is because the average number of workers a company employed during 2013 will determine whether an employer is a “large employer,” and must offer minimum levels of health insurance to its employees, for 2014. The Internal Revenue Service has now issued a 144-page proposed rule and added a “Q&A” section to the IRS website (found here) geared toward explaining how it will decide whether an employer is required to offer affordable health insurance and what levels of coverage must be provided.


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