President Obama’s administration has issued regulations that only employers with more than 100 full time employees will be subject to fines in 2015 unless they offer coverage under Obamacare.  The requirement to offer coverage for employers with 50 to 100 employees has been delayed until 2016.  These regulations followed the decision last year to not impose penalties on any employer in 2014.  According to the L.A. Times, “administration officials said Monday that the additional phase-in period for a crucial part of the law was necessary to help businesses adapt to the new requirement.”  Opponents to Obamacare are expected to argue that the administration has exceeded its authority and that this was done due to the perceived cost increases that employees would have found out about just before the 2014 mid-term elections

Practice pointer.  As there are more regulations, changes and/or delays in the implementation of Obamacare, I will try to keep employers in Birmingham and throughout Alabama up to date.  I expect there will be more changes, and depending on the election results in November, the changes may be drastic.