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Compass
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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The Employer Shared Responsibility Rules: What Does It Mean to 'Offer' Coverage?
Foley & Lardner LLP [Guidance Overview] Apr. 28, 2014 "The pay or play rules treat 'evergreen' elections that automatically continue from one plan year to the next unless the employee affirmatively opts out as an offer of coverage. In addition, an employer that auto-enrolls its full-time employees in mandatory health care coverage will be treated as offering coverage to its employees, so long as it provides the employees an effective opportunity to opt out of the coverage at least once with respect to each plan year." |
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