Employer Mandate Under the ACA: M&A, Employee Transfers, and Measurement Periods | Practical Law

Employer Mandate Under the ACA: M&A, Employee Transfers, and Measurement Periods | Practical Law

A Practice Note addressing Internal Revenue Service (IRS) guidance that expanded on rules to implement the employer mandate under the Affordable Care Act (ACA), including changes in measurement periods involving employee transfers. This resource also addresses how the IRS's implementing guidance applies in the context of mergers and acquisitions.

Employer Mandate Under the ACA: M&A, Employee Transfers, and Measurement Periods

Practical Law Practice Note 4-606-7167 (Approx. 15 pages)

Employer Mandate Under the ACA: M&A, Employee Transfers, and Measurement Periods

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note addressing Internal Revenue Service (IRS) guidance that expanded on rules to implement the employer mandate under the Affordable Care Act (ACA), including changes in measurement periods involving employee transfers. This resource also addresses how the IRS's implementing guidance applies in the context of mergers and acquisitions.