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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







February 14, 2014


 State and Federal Law Alert





IRS Releases Final Regulations Implementing PPACA's Employer Mandate




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 (and dependents).
  • 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 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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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.