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Michael Paton

Michael G. Paton

Benefits and Compensation Practice Chair


Michael Paton

Michael G. Paton

Benefits and Compensation Practice Chair

On Feb. 9, 2014, the IRS once again delayed enforcement of the employer mandate penalties of the Affordable Care Act for certain employers and issued final regulations clarifying how the employer mandate works. Many employers will need to re-engage in the process of determining how to comply with the employer mandate requirements in anticipation of the 2015 plan year. This program will focus on the issues raised in the final regulations, including the following key areas:

  • The one year extension for employers with fewer than 100 full-time employees
  • The delay in application of certain employer mandate requirements for all employers
  • Clarification of how full-time employees are determined
  • Specific transition rules for 2015

When: Wednesday, March 12, 2014 | 12:30 - 1:30 p.m. (EST)

REGISTER HERE | space is limited

Featured Speaker: Michael G. Paton, Partner, Barnes & Thornburg LLP

  • Michael G. Paton is a partner with Barnes & Thornburg LLP where he is a member of the Corporate Department and Chairman of the Compensation and Employee Benefits Practice Group. For over 25 years he has concentrated his practice on the many legal issues surrounding employee benefits. Mr. Paton received a B.B.A. degree with honors from the University of Notre Dame in 1982. He received his J.D. magna cum laude in 1985 from Indiana University School of Law-Bloomington.

Questions? Contact jodie.daugherty@btlaw.com or (317) 261-7922.


  • atlanta


    P 404-846-1693 F 404-264-4033
  • chicago


    P 312-357-1313 F 312-759-5646
  • columbus


    P 614-628-0096 F 614-628-1433
  • delaware


    P 302-300-3434 F 302-300-3456
  • elkhart


    P 574-293-0681 F 574-296-2535
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