Top 10 changes under final shared responsibility regulations

Alden Bianchi of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.explains in "The Top 10 Changes Made to the 2012 Proposed Rule Under the Affordable Care Act’s Employer Shared Responsibility Rules by Recently Issued Final Regulations" that:

"While the final regulations make many welcome and important refinements, they break little new ground. The basic regulatory structures implementing the Act’s employer shared responsibility rules as set out in proposed regulations and earlier guidance (discussed in our January 16, 2013 client advisory) remain intact. The final regulations instead (i) fix glitches in the proposed regulations, (ii) provide some important clarifications of certain provisions of the proposed regulations, and (iii) extend and expand the transition rules that were originally offered in the preamble to the proposed regulations.

Set out below are ten changes made in the final regulations that (in our view) are among the most important..."

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