Shared Responsibility Final Rule and Transition Relief


Transition Relief for Employers with 50 to 99 full-time employees (or equivalents)

Employers with 50 to 99 full-time employees (including full-time equivalents) in 2014 will not be subject to shared responsibility penalties until 2016.  In order to qualify for this delay:

Transition relief for non-calendar year plans

Transition relief is available for non-calendar year plans of employers that maintained non-calendar year plans as of December 27, 2012 and that have not modified the plan after that date.