23 Oct Employer Webinar: Preparing for 2014- Should an Employer Pay or Play?
Tuesday, Nov. 13, 2012 – 2 p.m. ET / 11 a.m. PT
Health care reform’s “main event” (at least for employers) arrives in 2014. That’s when employers with 50 or more full-time employees will have to either “pay” (a substantial tax penalty) or “play” (by offering “affordable” health coverage of at least “minimum value” to their full-time employees).
The agencies charged with implementing health care reform have issued guidance designed to help employers determine whether they are subject to this “pay or play” requirement (by defining “full-time employee” in the seasonal and variable-hour contexts) and then calculate any penalty that might be due for failing to provide appropriate coverage.
In this 90-minute webinar, we’ll address this agency guidance. In addition to doing the math, we’ll also suggest approaches for avoiding or minimizing any penalty. Some of these may require action before the end of this year. Finally, we’ll point out the potential pitfalls of various approaches.
PRESENTERS
Kenneth A. Mason, Partner – Spencer Fane Britt & Browne LLP
Ken heads the Employee Benefits Group. He concentrates on ERISA and other aspects of employee benefits law, including tax and fiduciary issues, retirement and welfare plans, executive deferred compensation, federal employment discrimination statutes and issues unique to governmental and other tax-exempt employers.
Robert A. Browning, Partner – Spencer Fane Britt & Browne LLP
Rob is a partner in Spencer Fane’s Employee Benefits Group. He has specialized expertise in the tax and labor laws governing retirement, health and welfare, executive compensation and other employee benefit plans.