• On Feb. 12, 2014, the Treasury published final regulations on the employer mandate.
• Compliance for medium-sized employers is delayed until 2016.
• To be eligible for the delay, the employer must provide appropriate certification.
• Large employers with 100 or more full-time employees must comply in 2015.
Read the full Health Care Reform Bulletin here: Employer Mandate Delayed Until 2016 for Medium Sized Employers