Beginning in 2014, the Patient Protection and Affordable Care Act will require employers with more than 50 full-time employees to share responsibility for health care coverage, or pay a tax under the new IRC Section 4980H. Paradoxically, rather than increasing health coverage for workers, it may be more cost-effective for employers simply to pay the tax, according to financial commentator Michael Kitces. Kitces notes that the transition could present a challenge to employers, and in this article, he discusses the nuts and bolts of compliance with the new law.

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