The year of 2015 will usher in the most significant changes that employers have seen since the Affordable Care Act became law. Beginning January 1, 2015, 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 Treasury Department recently released the final regulations concerning the employer penalty taxes, and a number of uncertainties still remain. The Kilpatrick Townsend Health and Welfare Team will explain how the final regulations apply to employers and the changes employers need to make to their health plans and business operations to avoid the penalty taxes. Topics that we will address include: 

- Which employers are subject to the employer penalty taxes, and the delay for smaller employers

- The new 70% full-time employee test for 2015, and how employers can take advantage of this relaxed requirement 

- 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

To register for this teleconference, click here.

Dial-in information and materials will be sent, via e-mail, one day prior to the program.

 

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