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Individual Mandate Relief for Employer Plan-Year Gaps

Individual Mandate Relief for Employer Plan-Year Gaps

This brief from the ADP Research institutes explains that transitional relief is available to employees and their spouses and dependents, who are eligible to enroll in employer-sponsored group health plans with a plan year that runs on a non-calendar year basis that begins in 2013 and ends in 2014. These employees (and their spouses and dependents) will not be subject to a penalty for failing to obtain coverage under the ACAs “Individual Mandate” until the first day of the plan year that begins in 2014.