By Jennifer Kupper In-house Counsel for iaCONSULTING a UBA Partner Firm The Affordable Care Act’s Employer-Shared Responsibility (ESR), otherwise known as Play or Pay, is here! Not only are employers struggling to apply the once-abstract-but-now-actual complex and convoluted rules and regulations, employers are facing yet another hurdle – Affordable Care Act (ACA) Information Returns (AIR). […]
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