ACA Final Rules for Shared Responsibility: How Tos, Quick Reference Chart Updated

Author: Tracy Morley, XpertHR Legal Editor

Last month, the Internal Revenue Service issued a final rule implementing the employer shared responsibility provisions of the Affordable Care Act.

How To Determine Applicable Large Employer Status Under the Affordable Care Act, How to Determine Full-Time Employee Status Using the Look-Back Measurement Method and Evaluate Pay or Play Penalties and the Health Care Reform Timeline have been updated to incorporate changes from the proposed regulations, including the phasing in of the requirements for employers with fewer than 100 full-time employees and the transition rules for employers that offer coverage to most, but not all, of their full-time employees.

As a convenience to our subscribers, the format of the Health Care Reform Timeline has been changed so that the most recent requirements, including pending requirements, appear first. This means future and current requirements can be seen quickly without scrolling to the bottom of the chart.

These tools can also be found on the Health Care Reform Resource Center.