Employee Benefits-Play or Pay Requirements and Controlled or Affiliated Groups

Think about the Play or Pay Rules, which become effective in 2014. In determining whether a particular employer meets the 50 employee threshold for being subject to Play or Pay, all employers that belong to a “Controlled or Affiliated Group” are combined and treated as being a single employer. Of course, that raises the question of exactly what is a “Controlled or Affiliated Group”. To provide some guidance, I have written a paper on this topic. Call or contact me if you would like a copy of this paper.