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Deciding Whether to Play or Pay Under the Affordable Care Act  

Author:  Elena  Kaplan.; Kirstin  Poirier-Whitley.; Mary M.  Reil .; Catherine E.  Livingston.

Source: Volume 30, Number 04, Summer 2013 , pp.3-41(39)

Journal of Taxation of Investments

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Arguably, one of a company’s biggest investments is in its workforce. The Patient Protection and Affordable Care Act, which generally requires employers to offer health coverage to their employees, will increase the cost of this investment in many cases. The authors, based on recently issued proposed regulations, address some of the more commonly asked questions related to the new health care mandate, including which employers are subject to the mandate, the type of coverage that must be offered to avoid a penalty, and when and what penalties apply if required coverage is not offered.

Keywords: Affordable Care Act; Employer Mandate; IRC Sec. 4980H; shared responsibility; premium tax credit; cost-sharing subsidy; multiemployer plans; large-employer status; controlled group rules

Affiliations:  1: Jones Day; 2: Jones Day; 3: Jones Day; 4: Jones Day.

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