Tue-++sday the IRS issued proposed regulations that require an employer-sponsored health plan to include substantial coverage of inpatient hospital and physician services in order for the plan be considered as providing minimum value. This is not a surprise as in November 2014, Notice 2014–69 was released advising taxpayers of the intent to propose regulations providing

In response to the Affordable Care Act, many employers are considering cutting some of their employees’ hours to something less than 30 per week.  That would make the employees no longer “full time employees” under the ACA definition.  There is no “shared responsibility assessable payment” for part-time employees, even if you have hundreds of them,

No employer’s Affordable Care Act (ACA) strategy is complete without a well-conceived plan for distinguishing between employees and independent contractors.  Generally speaking, employees count for purposes of the ACA, and independent contractors do not.

The proper classification of a worker is far more consequential than the proper pronunciation of “tomato,” and the government is not