Elliott Davis Decosimo State and Local Tax Articles

Tax Alert: Final ACA Play or Pay Regulations Defer Penalty Risk

March 26, 2014

Final ACA “play or pay” regulations defer penalty risk for midsize employers, offer other 2015 relief The IRS has released its long-awaited final regulations implementing the Affordable Care Act’s (ACA’s) employer shared-responsibility — also known as “play or pay” —...