On May 3, the IRS issued a request for comments on the employer mandate (or “pay or play”) and the 90-day waiting period provisions of the health care reform law. These provisions are effective in 2014, and before issuing guidance on these topics, the agencies are asking for comments. A key definition for …
Health Care Reform: Looking Ahead to 2014—An Illustration
March 21, 2011 Leave a Comment
Over the course of several blog posts, we’ve looked ahead to 2014 to consider how individual mandates, government subsidies and employer mandates and penalties will interact. Our earlier blog posts, which are linked below, have the details of these provisions, but today we want to apply the details of those …
Health Care Reform Looking Ahead to 2014: Interaction Between Government Subsidies and Mandates—A Comparative Table
March 17, 2011 Leave a Comment
The chart below summarizes the interaction of the various elements of health care reform cost allocation among individuals, employers and the government. Assumptions: $30,000 annual household income ($2,500 per month), qualifies as less than 400% of federal poverty level; Employee portion of least expensive, …
Health Care Reform: Looking Ahead to 2014—Employer Mandate Part II (Vouchers)
March 8, 2011 6 Comments
In earlier posts, we looked ahead to 2014 to consider who will pay for coverage, focusing first on the individual mandate, the government subsidies and the employer mandate. We explained that employers may want to consider how these provisions may affect their employee population. In today’s post, we consider …
Health Care Reform: Looking Ahead to 2014—Employer Mandate Part I (Pay or Play and Free Rider Penalties)
March 2, 2011 8 Comments
In earlier posts, we looked ahead to 2014 to consider who will pay for coverage, focusing first on the individual mandate and the government subsidies. We explained that employers may want to consider how these provisions may affect their employee population. In today’s post, we consider how the employer …