The year of 2014 will usher in the most significant changes that employers have seen since the Affordable Care Act was passed almost three years ago.  The individual and employer penalty provisions – the linchpin of the Affordable Care Act – will finally take effect.  Beginning January 1, 2014, a new penalty tax applies to employers who fail to offer health coverage to the employer’s full-time employees.  For those employers who do offer coverage to their full-time employees, a separate penalty tax also applies if that coverage is not affordable or does not meet minimum value standards. 

The Kilpatrick Townsend Health and Welfare Team will explain when these taxes will apply and how employers can begin to assess the changes they may need to make to their health plans and business operations to avoid these penalty taxes.  Topics that we will address include:

  • Which employers are subject to these new penalty taxes?

  • How do employers determine who qualifies as a full-time employee?

  • When does coverage have to be offered to employees in order to avoid a penalty?

  • How can an employer determine whether its health coverage meets the affordability and minimum value standards?

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