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Employer Shared Responsibility/Pay or Play Requirements Under ACA
Thompson Hine Link to more items from this source
[Guidance Overview]
Jan. 23, 2013

"Employers who wish to continue offering coverage in 2014 should be: [1] Examining their employee population now to determine which employees could be considered full-time employees in 2014 based on various measurement and stability periods. Employers who decide to use the measurement/stability period safe harbor will need to identify their measurement and stability periods before the beginning of the 2014 plan year. [2] Communicating with company executives about how these requirements apply to the organization and the potential costs of extending coverage versus paying a penalty."

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