On Dec. 28, 2012, the Internal Revenue Service published compliance information for employers with respect to the “shared responsibility” provisions of the 2010 Affordable Care Act, which will take effect Jan. 1, 2014. Also, on Jan. 2, the Treasury Department released a proposed regulation that will govern the ACA’s employer requirements. The law will require all employers with 50 or more "full-time equivalent" employees to provide government-approved health care benefits to employees or pay a penalty to the IRS. Learn more.
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