Guidance Added on ACA Final Rules for Employer Shared Responsibility and 90-Day Waiting Period

Author: Tracy Morley, XpertHR Legal Editor

The Managing Health Care Costs, Compliance, Reporting and Disclosure Requirements and Health Care Benefits sections of the Employment Law Manual have been updated to reflect the final rules implementing the employer shared responsibility and 90-day waiting period provisions of the Affordable Care Act.

The final employer shared responsibility rule incorporates a number of changes from the proposed rules, including the phasing in of requirements for employers with fewer than 100 full-time employees and for employers that offer coverage to most, but not all, of their full-time employees. The final 90-day waiting period regulations are substantively the same as the proposed regulations.

In addition, the Benefit Planning and Design and the Employee Benefits Overview sections of the Employment Law Manual have been enhanced to reflect the influence ACA implementation has on health benefit plan design and strategy.