185 results found
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.
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.