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Unpacking the 1-Year Pay-or-Play Delay for Limited Workforce Employers
E is for ERISA Link to more items from this source
[Guidance Overview]
May 28, 2014
"To be eligible for the 1-year extension for 2015 [an applicable large employer (ALE)] must employ on average, on business days during the 2014 measurement period, at least 50 full-time employees, but fewer than 100 full-time employees, including, in either instance, full-time equivalents.... ALEs that qualify for the limited workforce exception do not have pay or play duties in 2015 but must nonetheless comply with ALE reporting duties under Code Section 6056 that go into effect for 2015, with initial reporting due in early 2016."

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