Who is Your Full-Time Employee? Examining the Final ACA Employer Mandate Rules

By | Affordable Care Act Review | February 14, 2014

The IRS final employer mandate rule implements the ACA’s command that each Applicable Large Employer (“ALE”) shall offer qualifying, affordable group health coverage to “its full-time employees (and their dependents)” or pay related taxes, if at least one of them buys a QHP through an Exchange with a federal subsidy.