Employer Mandate - Delay and Final Regulations

This past Monday (February 10, 2014) the Treasury Department issued long awaited FINAL REGULATIONS pertaining to the Affordable Care Act's (ACA) "employer mandate", aka "employer shared responsibility"; or "pay or play".  There is a great deal of information and guidance contained in these regulations, thus, I will not attempt to address all of it in this post.  Rather, I'll provide some of the highlights, and embed some links to direct you to more comprehensive details.  To review what, how, and whom the employer mandate affects, click - http://sstevenshealthcare.blogspot.com/2013/06/understanding-employer-shared.html

It is imperative that readers/stakeholders understand there are two (2) aspects to this release:

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