Pay or Play - Whether to Expand Coverage or Pay Penalties under the ACA

The Patient Protection and Affordable Care Act (“ACA”) was signed into law on March 23,
2010. The statute is over 2,000 pages long, and various federal agencies have issued
approximately 20,000 pages of regulatory guidance. Significant additional regulatory guidance
will be published in 2013 and beyond. The sheer volume of regulations and related guidance
makes the law inaccessible to most employers, but planning is critical. As of the date of this
publication, many employers will have begun their “measurement periods” to determine


Applicable Large Employers Rules
Penalty Scheme for Applicable Large Employers
Determining who is a Full-Time Employee
New Employee Considerations
Implications for Small Employers


Mark J. Kinney

Mark J. Kinney

Kinney & Larson LLP

  • Employee benefits attorney with 25 years of experience designing products and services for the health care industry
  • Worked with a large national bank to bring the first HSAs to market and represents some of the largest SHA custodians in the country
  • Drafted and negotiated nearly every contract commonly used by HSA custodians, third party administrators, investment advisors, and online platform providers
  • Interpreted and applied the large and growing body of regulatory guidance on HSAs to a wide range of issues, but with a focus on product development in the HSA industry
  • Advises venture-funded health care startups, third party administrators of self-funded group health plans, and vendors of wellness programs, cafeteria plans, and COBRA services
  • Represents a health care consortium of over 400 cities, counties and school districts
  • J.D. degree, William Mitchell College of Law; M.B.A. degree, Claremont Graduate School; Double major in economics and english, St. John’s University
  • Can be contacted at [email protected]

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