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Play or Pay Rules Delayed Until 2015
Davis Wright Tremaine LLP Link to more items from this source
[Guidance Overview]
July 5, 2013

"Though the Treasury urged employers to maintain or expand health coverage during what they referred to as the '2014 transition period,' there will be no risk of penalties to an employer under the ACA in the 2014 Plan Year for failure to offer minimum essential coverage that is affordable to an adequate number of employees and their dependents... Individual subsidies will presumably still be available, even though they are tied to whether the individual was offered affordable employer-paid coverage."

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