Excerpt: This alert summarizes the major provisions of the Patient Protection and Affordable Care Act ... and the Health Care and Education Reconciliation Act of 2010 ... that will impact employers and their group health plans .... The Act, among other changes, increases health insurance coverage through shared responsibility by placing responsibilities on individuals to maintain coverage or pay a tax penalty, and on employers to offer coverage or pay a tax penalty. Employers who fail to offer coverage will pay one penalty, and those that have employees who fail to take the coverage offered and instead seek subsidized coverage through the new purchasing 'Exchanges' will pay a different reduced penalty.