Legal Alerts

Health Care Reform: Employer Play or Pay Penalties Delayed Until 2015


The employer play or pay penalties under the Patient Protection and Affordable Care Act and the related health coverage information reporting under Code sections 6055 and 6056, which were to begin in 2014, have been delayed until 2015. The employer play or pay penalties refer to penalties that large employers (with 50 or more full-time equivalent employees) pay if they fail to offer minimum essential health coverage that is both affordable and provides minimum value to at least 95% of their full-time employees (averaging 30 hours per week) and their dependents. Formal guidance setting for the details of this transition relief is expected in the near future. 

A flowchart summarizing the play or pay penalties can be found here and an applicable large employer worksheet can be found here.

Search Tips:

You may use the wildcard symbol (*) as a root expander.  A search for "anti*" will find not only "anti", but also "anti-trust", "antique", etc.

Entering two terms together in a search field will behave as though an "OR" is being used.  For example, entering "Antique Motorcars" as a Client Name search will find results with either word in the Client Name.


AND and OR may be used in a search.  Note: they must be capitalized, e.g., "Project AND Finance." 

The + and - sign operators may be used.  The + sign indicates that the term immediately following is required, while the - sign indicates to omit results that contain that term. E.g., "+real -estate" says results must have "real" but not "estate".

To perform an exact phrase search, surround your search phrase with quotation marks.  For example, "Project Finance".

Searches are not case sensitive.