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Health Care Reform -- The Employer Shared Responsibility Penalty



Thursday, April 18, 2013
Product Code - LGN132
Speaker(s): Monique Warren, Jackson Lewis LLP
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This program focuses on the employer shared responsibility penalty provisions that will take effect January 1, 2014. The attendee is taken quickly through the determination of whether one is an applicable large employer (to which the penalty provisions apply), and the remainder of the time is spent on determination of potential penalty exposure and how to minimize it. We will cover how to determine full-time status of employees, including how to use the IRS’ safe harbor “look-back measurement/stability period” approach.

Employers with 50 or more full-time employees must be aware of their potential exposure to the 2014 employer shared responsibility penalties so they can plan and prepare. Attendees will take away the tools necessary to accurately make this determination.

Educational Objectives:

• Understand which types of employers are subject to the employer shared responsibility penalty, including how the seasonal employee “exception” applies.

• Learn how the penalties are calculated, including how to identify full-time employees using the IRS’ safe harbor “look-back measurement/stability period” method.

• Find out how to minimize or avoid penalty exposure.

Who would benefit most from attending the program?

Human resource professionals, chief financial officers, legal counsel, business owners, and others who are responsible for forecasting and managing risks associated with employees will benefit from this program.

Program Level: Intermediate

Credit Available: CLE. For more information, please click on the “CLE Credit” tab.

Monique Warren, Jackson Lewis LLP

Monique Warren, Jackson Lewis LLP
Monique Warren is an employee benefits attorney with Jackson Lewis LLP’s Employee Benefits Practice Group. She assists employers, as plan sponsors and plan administrators, with employee benefit plan compliance and administrative issues. Ms. Warren represents employers to government agencies, prepares and reviews plan documents and employee communications, and guides employers through corrections of operational issues. For the past few years, she has focused much of her practice on the 2010 health care reform law and assists employers with planning for, and compliance with, the key provisions affecting employers. Ms. Warren has spoken extensively to employer groups on the employer shared responsibility penalty provisions of the law, in particular, helping them to understand these provisions and determine an appropriate course of action.

Ms. Warren earned a J.D. from Loyola University, Chicago School of Law and a B.S. from Texas A&M University. She has a Certificate in Tax Law from Loyola and has spent most of her legal career practicing in the employee benefits area. Prior to entering the legal profession, Ms. Warren worked for ten years as a human resources professional in manufacturing and research enterprises.

This program’s CLE-credit eligibility varies by state. Bloomberg BNA is an accredited provider in the states of New York, California, Texas and Virginia, and most other jurisdictions grant CLE credit on a per-program basis. At this time, Bloomberg BNA does not apply directly to the states of Florida, Rhode Island, Montana and Hawaii although credit is usually available for attorneys who wish to apply individually. Additionally, the following states currently do not grant credit for Bloomberg BNA OnDemand programming: Arkansas, Ohio, Nebraska, Pennsylvania and Delaware. All requests are subject to approval once the live webinar has taken place or the customer has viewed the OnDemand version. Please contact the Bloomberg BNA accreditations desk if you have specific questions that have not been addressed.

If you have further questions regarding a specific state or how to file for CLE credit, please contact Bloomberg BNA customer service at 800-372-1033 and ask to speak to the CLE Accreditation Coordinator.

Hardship Policy
Bloomberg BNA offers a hardship policy for attorneys earning less than $50,000 per year. If an attorney wishes to take advantage of this option, he or she must contact Bloomberg BNA directly. For attorneys who are unemployed or earning less than $35,000 per year, a full discount off the price of the program will be awarded upon written proof of hardship. Attorneys earning between $35,000 and $50,000 per year will receive a 50% discount off the price of the program. Any attorney working in the public service sector also qualifies for a special price. If you have further questions regarding the hardship policy or seek additional information, please contact Bloomberg BNA customer service at 800-372-1033 and ask to speak to the CLE Accreditations Coordinator, or email us at accreditations@bna.com.

Questions
For more information about Mandatory or Minimum Continuing Legal Education (MCLE) requirements, visit the American Bar Association website at http://www.abanet.org/cle/mandatory.html.