On Feb. 12, 2014, the IRS published final regulations on the employer shared responsibility rules. These rules impose specific requirements on the “Offer of Coverage” that a large employer must provide to its full-time employees (and dependents). The attached Legislative Briefs provide an overview of the requirements related to the large employer’s offer of coverage, the look-back measurement method for determining full-time status for 2015 and detailed information on when employers should begin tracking employee hours. Please review this information.

If you have further questions regarding this notice, please contact your Stellar Benefits Group representative.

HCR Pay or Play Penalty – Offer of Coverage

Pay or Play Penalty – When to Begin Tracking Employee Hours