Employee Benefits Compliance

Non-Calendar Year Health Plans Delayed Effective Date Worksheet

Some but not all large employers with non-calendar year plans may start complying with employer shared responsibility provisions the first day of the 2015 plan year (rather than January 1, 2015) if certain conditions are met.

To determine whether an employer qualifies, complete the following worksheet:

Leavitt Non-Calendar Year Worksheet 12-17-14