The Rise of State Individual Mandates
The following is an article addressing individual States reaction to the reduction if the Mandate penalty to $0 as a result of the Tax Cut and Jobs Act of 2017. Several States have enacted their own ACA-style individual mandate requiring taxpayers to provide proof of coverage to avoid penalties. The Article focuses on the obligations for employers sponsoring group medical coverage affected States.
Credit: Marsh & McLennan Agency
Christopher Beinecke – National Compliance Leader