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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 23 attorneys engaged exclusively in employee benefits, estate planning and employment law. Seven of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.



Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104





July 18, 2013 

 State and Federal Law Alert


IRS Provides Transitional Relief from Individual Mandate Penalties


The IRS has issued guidance providing transitional relief from the individual mandate penalty contained in the Patient Protection and Affordable Care Act ("PPACA"). This relief is limited to employees of employers that sponsor non-calendar year group health plans.


PPACA's individual mandate requires all non-exempt taxpayers to maintain minimum essential coverage effective January 1, 2014. Taxpayers who fail to obtain minimum essential coverage by this date will be assessed a penalty equal to the greater of a flat dollar amount or a percentage of the taxpayer's annual income above the tax-filing threshold.


The transitional relief allows employees and their spouses and dependents who are eligible to enroll in their employer's non-calendar year health plan to avoid individual mandate penalties for the months between January 1, 2014, and the month in which the employer's 2014 plan year begins.


Massachusetts' Fair Share Penalty Repealed Despite Delay in Employer Mandate

On July 3, 2013, the Massachusetts Senate passed legislation repealing the state's Fair Share Employer Contribution law, effective immediately. The Massachusetts Fair Share Employer Contribution law, which was the state's version of the employer mandate, required employers with eleven or more Massachusetts full time equivalent employees to offer subsidized health care coverage to employees or pay a $295 penalty per full-time equivalent employee.


Governor Patrick's administration originally had agreed to eliminate the state's Fair Share Employer Contribution law because PPACA's employer mandate was set to take effect in January 2014. Following the Obama administration's announcement of a one-year delay in the effective date of PPACA's employer mandate, Governor Patrick commented that he would still not block the repeal of the state's employer mandate.


On July 12, 2013, Governor Patrick held true to his word and signed legislation repealing the Massachusetts Fair Share Employer Contribution law.


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Pursuant to Internal Revenue Service Circular 230, we hereby inform you that any advice set forth herein with respect to US federal tax issues is not intended or written by The Wagner Law Group to be used and cannot be used, by you or any taxpayer, for the purpose of avoiding penalties that may be imposed on you or any other person under the Internal Revenue Code.


This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.