After granting all employers a reprieve from the employer mandate penalties for 2014, the IRS has provided additional headline-making temporary relief from the employer mandate penalties for some employers for 2015, and additional transition relief for all employers. Prior to the latest round of guidance, employers with at least 50 full-time equivalent employees during 2014 were to be required in 2015 to either offer affordable health insurance coverage providing minimum value to at least 95% of their full-time employees or pay a penalty under the employer mandate. Continue reading >