"[T]he revised regulations relax the initial eligibility requirements for certain employees, at least during the 2014 calendar year. With this revised transition relief, an employer participating in a multiemployer plan could avoid a penalty for collectively bargained employees even if the multiemployer plan coverage does not begin within three months of the employee's date of hire -- as long as coverage is offered to those individuals who meet the multiemployer plan's eligibility provisions."  MORE >>