Employer Reporting 101: Groups Under 100 Full-Time Employees

Under the final regulations, ALEs that have fewer than 100 full-time employees (including FTEs) generally have until 2016, to comply with the pay or play rules. This delay applies for all calendar months of 2015 plus any calendar months of 2016 that fall within the 2015 plan year. However, ALEs that change their plan year […]