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  • Title: Shared responsibility for employers regarding health coverage. Final regulations.
    Author: Internal Revenue Service (IRS), Treasury.
    Journal: Fed Regist; 2014 Feb 12; 79(29):8543-601. PubMed ID: 24611204.
    Abstract:
    This document contains final regulations providing guidance to employers that are subject to the shared responsibility provisions regarding employee health coverage under section 4980H of the Internal Revenue Code (Code), enacted by the Affordable Care Act. These regulations affect employers referred to as applicable large employers (generally meaning, for each year, employers that had 50 or more full-time employees, including full-time equivalent employees, during the prior year). Generally, under section 4980H an applicable large employer that, for a calendar month, fails to offer to its full-time employees health coverage that is affordable and provides minimum value may be subject to an assessable payment if a full-time employee enrolls for that month in a qualified health plan for which the employee receives a premium tax credit.
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