Final Regulations on Play or Pay: Non-Calendar Year Plans and Next Steps for Employers
Non-Calendar Year Plans Large employers with non-calendar year plans do not have to provide coverage until the start of the 2015 plan year, but the plan year effective date applies […]
Final Regulations on Play or Pay: Large Employer Responsibilities and Potential Penalties
If an employer is large enough for the play or pay requirements to apply (100 or more full-time or full-time equivalent employees for 2015 and 50 or more full-time or […]
Final Regulations on Play or Pay: Delay for Some Employers, and Who Is “Large”?
On February 10, 2014, the IRS issued final regulations on the employer-shared responsibility requirements, often known as “play or pay.” This is the requirement that large employers offer adequate coverage […]
