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185 results found

Article

Mintz | USA | 6 Oct 2011

TreasuryIRS propose safe harbor under Affordable Care Act’s employer responsibility rule for determining “household income”

The employer responsibility provisions of the Patient Protection and Affordable Care Act generally require “applicable large employers” i.e., those with more than 50 full-time equivalent employees to pay an assessable payment or penalty if any of the employer’s full-time employees is certified to receive a premium tax credit toward, or cost-sharing reduction in connection with, the purchase of health insurance through a state-based insurance exchange.

Article

Caplin & Drysdale, Chartered | USA | 30 Apr 2010

PPACA and beyond implications for employers today

The vast scope of the Patient Protection and Affordable Care Act and the related Health Care and Education Reconciliation Act enacted in March 2010 (collectively, "PPACA") has captured widespread attention with an array of new obligations and opportunities.

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