Applicable large employers faced with the prospect of complying with the Affordable Care Act’s employer shared responsibility rules must grapple with and understand what is means to make an offer of minimum essential coverage under an eligible employer-sponsored [group health] plan to their full-time employees. Final regulations implementing these rules determine an individual’s status as an “employee” by applying the “common law” standard, the contours of which were examined in a previous post. Identifying […]

There are some who argue that the only way to survive the next wave of innovation will be to better understand and engage with our natural, social and financial resources. Richard Branson, in his bestseller “Screw Business as Usual”, exhorts us to stop doing business as usual, as it is wrecking the planet, and to transform companies into a force for good. Michael Porter, the acclaimed Harvard Professor, has been talking in recent years […]