Employer Mandate Toolkit

A collection of resources to help employers comply with the Affordable Care Act's (ACA's) employer mandate. These resources address key aspects of the employer mandate and related requirements under the ACA, including information reporting.

Practical Law Employee Benefits & Executive Compensation

Under the Affordable Care Act ( www.practicallaw.com/6-505-8403) (ACA), beginning in 2015 (though subject to transition relief) certain large employers may be assessed penalties for:

  • Failing to offer minimum essential coverage to full-time employees and their dependents.

  • Offering eligible employer-sponsored coverage that is not affordable or does not offer minimum value, as defined under implementing guidance.

As originally enacted, the employer mandate was required to apply beginning in 2014. However, under subsequent IRS guidance:

  • Employer mandate penalties were not imposed for 2014.

  • The employer mandate rules became effective in 2015, subject to additional transitional relief.

This Toolkit includes resources that are continuously updated to reflect developments affecting the employer mandate, including IRS final regulations issued in February 2014.

 

Practice Note Overview

 

Practice Notes

 

Standard Documents and Clauses

 

Checklist

 

Articles

 
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