11 things you and your clients will want to start thinking about for next tax season by accountingtoday.com
Day #3 ACA provisions’ impact on businesses
Applicable large employers who have on average of 50 or more full-time equivalent employees in the prior calendar year must offer minimum essential coverage that is affordable to their FTEs and their dependents, or be subject to an employer shared responsibility payment. Transition relief for 2015 exists for ALEs with fewer than 100 FTEs in 2014, and only requires employers to offer minimum essential coverage to 70 percent of full-time employees and their dependents in 2015.
The Pathways Team