On Friday, the IRS and HHS released proposed rules outlining how the
premium assistance provisions in the Affordable Care Act will be
administered starting in 2014. The proposed rules are particularly
important for employers with 50 or more employees who are subject to
penalties in 2014 for failing to provide affordable, minimum essential
coverage to employees receiving premium assistance from the federal
government as they provide insight in to how eligiblity determinations
will be made. Davis Brown will be providing an in-depth analysis of the proposed rules in the coming days.