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“Pay or Play Penalties” & IRS Reporting Requirements: Time-Sensitive Decisions and Actions for Applicable Large Employers

August 14, 2014

This ACA Training Session is for informational purposes only, and is not legal advice or a substitute for legal advice. It is designed only for employers that offer the Health Plan administered by the Georgia Municipal Association on behalf of the Georgia Municipal Employees Benefit System, and contains information that is not applicable to other employers. This ACA Training Session reflects the presenters’ understanding of certain requirements of the Affordable Care Act as they existed on August 8, 2014. While this ACA Training Session describes certain eligibility provisions of the Health Plan, it is not an official document of the Health Plan. Only the official Health Plan documents establish the terms of the Health Plan. 

In July of 2014, GMA conducted this webinar for "large employers" that offer the Health Plan adminstered by GMA on behalf of the Georgia Municipal Employees Benefit System. Topics covered in this webinar include:


  • Pay or Play Penalties
  • Minimum Value and Affordability
  • Measurement Periods
  • Offering Coverage
  • Handling Seasonal and Variable Hour Employees
  • Eligibility Decisions
  • Reporting Requirements

Download a PDF of the slides used in this presentation (PDF, 969KB).
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