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Affordable Care Act - The "Play-or-Pay" Employer Penalties and How to Avoid Them

  • An overview of the two penalties under the ACA's "employer shared responsibility" provision
  • To avoid both penalties, large employers must offer 95%of workers coverage that is "affordable" and "adequate"
  • Most companies are likely to either offer major medical as a benefit to all employees, or seek a cost-minimization strategy




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