Publication

Health Care Alert – Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

Aug 19, 2013

by Eva N. Merz and Kevin J. Hogan

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer “minimum essential coverage” to all full-time employees, (and their dependents); or (2) offer employer-sponsored coverage to all full-time employees but the coverage is either not “affordable” or does not provide “minimum value.” These penalties, commonly referred to as the “large employer play or pay penalties,” were originally scheduled to take effect on January 1, 2014. However, as discussed in our July 3, 2013 Legal Alert – Treasury Announces Large Employer Play or Pay Penalties Will Be Delayed For One Year, on July 2, 2013, the Treasury Department announced that large employers will have an additional year to comply with the employer shared responsibility penalty provisions.

[Read the full alert.]

About Snell & Wilmer

Founded in 1938, Snell & Wilmer is a full-service business law firm with more than 500 attorneys practicing in 16 locations throughout the United States and in Mexico, including Los Angeles, Orange County and San Diego, California; Phoenix and Tucson, Arizona; Denver, Colorado; Washington, D.C.; Boise, Idaho; Las Vegas and Reno, Nevada; Albuquerque, New Mexico; Portland, Oregon; Dallas, Texas; Salt Lake City, Utah; Seattle, Washington; and Los Cabos, Mexico. The firm represents clients ranging from large, publicly traded corporations to small businesses, individuals and entrepreneurs. For more information, visit swlaw.com.

©2025 Snell & Wilmer L.L.P. All rights reserved. The purpose of this publication is to provide readers with information on current topics of general interest and nothing herein shall be construed to create, offer, or memorialize the existence of an attorney-client relationship. The content should not be considered legal advice or opinion, because it may not apply to the specific facts of a particular matter. As guidance in areas is constantly changing and evolving, you should consider checking for updated guidance, or consult with legal counsel, before making any decisions.
Media Contact

Olivia Nguyen-Quang

Associate Director of Communications
media@swlaw.com 714.427.7490