The U.S. Treasury Department and Internal Revenue Service issued the final regulations on the employer mandate under the Affordable Care Act this week. While the pay-or-play rules got a little delay, and some revisions will be debated for weeks to come, here are the nuts and bolts of the full regulation:

The new regulations are 227 pages long and have a lot of examples and explanations that will potentially be clarified over the coming weeks. But rest assured that we are keeping track of these changes. Stay tuned for more updates and guidance. Of course, if you have any questions about the impact of these changes on your compliance package, make sure to ask your attorney or Fox Rothschild for assistance. Keith R. McMurdy is a partner with Fox Rothshild focusing on labor and employment issues; he can be reached at or (212) 878-7919.

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