The Wagner Law Group Description
Wagner Law Group, A Professional Corporation, is a nationally
recognized ERISA & employee benefits, estate planning,
employment, labor & human resources practice.
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.
Wagner Law Group
Fax: (561) 293-3591
7108 Fairway Drive
Palm Beach Gardens, FL 33418
Francisco, CA 94104
February 14, 2014
State and Federal Law
IRS Releases Final Regulations Implementing PPACA's
The IRS has released final regulations that implement
the Patient Protection and Affordable Care Act's
("PPACA's") employer mandate (play-or-pay) provisions. The
employer mandate provisions require certain employers to offer
affordable health insurance to full-time employees or pay a penalty.
Below is a summary of some of the key provisions
contained in the final regulations:
Transition Relief for 2015.
- For 2015, PPACA's employer mandate provisions will
only apply to employers with 100 or more full-time employees. To
be exempt for 2015, employers in the 50-99 full-time employee
range will need to certify eligibility for this transition
relief. In addition, they cannot reduce their workforce to
qualify for transition relief and must maintain previously-offered
health care coverage.
- For 2016, PPACA's employer mandate provisions will
apply to employers with 50 or more full-time employees.
- To avoid the employer mandate penalty, in 2015,
employers must offer health insurance coverage to at least 70
percent of their full-time employees (and dependents). In 2016
and beyond, this increases to 95 percent of full-time employees
- Employers with non-calendar year plans are subject to
the employer mandate penalty based on the start of their 2015
plan year instead of January 1, 2015.
Various Employee Categories. The
final regulations provide clarifications as to whether certain
employee types or occupations are considered full time, including:
- Volunteers: Hours contributed by bona fide volunteers for government
or tax-exempt entities will not be included in calculating
whether the volunteers are full-time employees.
- Educational Employees: Teachers and other educational employees will not
be treated as part-time for the year merely because their school
is closed or operates on a limited schedule during the summer.
- Seasonal Employees: Generally, employees in positions for which the
customary annual employment is six months or less will not be
considered full-time employees.
- Student Work-Study Programs: Services performed by students under federal or
state-sponsored work-study programs will not be counted in
determining whether they are full-time employees.
- Adjunct Faculty: Until further guidance is issued, employers of
adjunct faculty may credit an adjunct faculty member with 2 ¼
hours of service for every hour spent teaching in the classroom.
IRS Q&As regarding the
final regulations is available at: http://www.irs.gov/uac/Newsroom/Questions-and-Answers-on-Employer-Shared-Responsibility-Provisions-Under-the-Affordable-Care-Act
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hereby inform you that any advice set forth herein with respect to US
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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
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