Mintz Levin Analyzes the ACA and Third Party Staffing Firms

In "Cherry Bomb in the Gold Fish Pond, or Third-Party Staffing Arrangements and 'Offers of Coverage by Unrelated Employers'", Mintz Levin explains that:

"With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act’s pay-or-play rules—i.e., definitions of “employer” and “employee”— the Treasury Department and IRS have raised a host of concerns for third party staffing arrangements. (The IRS has provided a useful summary of the final regulations in a set of Questions and Answers.) Both definitions adopt the “common law” standard. In so doing, there is no evidence that the regulators intended to change prior law. But unwittingly or otherwise, the preamble to the final regulations provides ample evidence that the industry’s view of these terms is at odds with that of the regulators."

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