Insights
Client Alert
Overview and Practical Implications of Proposed Rules Requiring Employers to Offer Health Coverage or Pay a Penalty
January 07, 2013
BY ERIC KELLER & ETHAN LIPSIG
Last week, the IRS issued proposed regulations interpreting the requirement that large employers offer health insurance to their full time employees or pay a penalty. This Client Alert provides an overview of these "play or pay" requirements and highlights several practical implications for employers.
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