IRS Issues Employer Mandate Final Rule, Further Delays for Some Employers

The Department of Treasury and the Internal Revenue Service Feb. 10 issued a final rule implementing the employer mandate provisions included in the Affordable Care Act. The final rule makes some changes to the proposed rule issued in December 2012, including phasing in provisions for businesses with 50 to 99 full-time employees and those that offer coverage to most but not all their full-time workers. Generally, ACA mandates that employers with 50 or more full-time equivalent employees offer a certain level of health coverage or be subject to new taxes. (From ABC)

Trenton H. Cotney
Florida Bar Certified Construction Lawyer
Trent Cotney, P.A.
1211 N Franklin St
Tampa, FL 33602

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