Regulations implementing the Affordable Care Acts employer shared responsibility rules including the substantive pay-or-play rules and the accompanying reporting rules were adopted in February. Regulations implementing the reporting rules in newly added Internal Revenue Code Sections 6055 and 6056 came along in March. And draft reporting forms (IRS Forms 1094-B, 1094-C, 1095-B and 1095-C) and accompanying instructions followed in August.
Why ACA employer mandate rules need more guidance
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Alden J. Bianchi
Practice Group Leader
Bianchi is the practice group leader of the Mintz Levin's employee benefits & executive compensation practice, where he advises corporate, not-for-profit, governmental, and individual clients on … Read full bio
