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Delay of Key Components Under Pay or Play – Now What?

July 09, 2013

Employers subject to the employer-shared responsibility ("Pay or Play") rules under the Patient Protection and Affordable Care Act ("ACA") received welcome news on July 2, 2013, when the Treasury Department announced the delay of two key components of Pay or Play: (1) the need to offer coverage in 2014 to full time employees or pay substantial penalties and (2) health care information reporting requirements under Internal Revenue Code ("Code") sections 6055 and 6056.

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Edward Bernard

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415-995-3527 Fax

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