In a well-publicized release, formalized in IRS Notice 2013-45, the Obama Administration announced that no “play-or-pay” penalties would be assessed for 2014. This was welcome news for many employers, and most then turned their attention to more pressing matters, including certain Affordable Care Act provisions that were not postponed. These provisions include the summary of benefits and coverage requirement; the new 90-day limit on waiting periods; the new maximum limits on deductibles and out-of-pocket expenses; compliance with the new wellness plan regulations impacting, in particular, outcome-based reward programs; and, last but not least, the Marketplace Exchange Notice that is due October 1, 2013. While the delay does provide some breathing room, sponsors of calendar year plans (and perhaps non-calendar year plans) that will use 11- or 12- month measurement periods for variable hour and seasonal employees will need to start counting hours for payroll periods that begin in October 2013. The IRS did not address non-calendar year plans in Notice 2013-45, and it is not clear when the penalties apply to these plans. Is it January 1, 2015, or the first day of the first plan year beginning after January 1, 2015? If the applicable date is January 1, 2015, employers that maintain non-calendar year plans will need to start counting hours sooner rather than later. Employers that maintain non-calendar year plans may reasonably choose to wait for clarification before they start counting.