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Use Care Before Choosing 'Skinny Plan' Option to Address Employer Shared Responsibility Requirements
Solutions Law Press Link to more items from this source
[Guidance Overview]
Mar. 9, 2014

"While a properly implemented 'skinny plan' option may work for many employers with self-insured health plans, getting past the Code Section 4890H(a) employer shared responsibility payment doesn't necessarily mean that the employer won't face liability under Code Section 4980H.... [A]n improperly designed skinny plan ... could trigger much greater liability than the penalty that the employer hoped to avoid by using the skinny plan."

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