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Overview and Practical Implications of Proposed Rules Requiring Employers to Offer Health Coverage or Pay a Penalty

January 07, 2013

By ERIC KELLER & ETHAN LIPSIG

Last week, the IRS issued proposed regulations interpreting the requirement that large employers offer health insurance to their full time employees or pay a penalty. This Client Alert provides an overview of these "play or pay" requirements and highlights several practical implications for employers.

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Image: Eric R Keller
Eric R Keller
Partner, Tax Department