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There Is Plenty Left to Be Done to Get Ready for 2014 ACA Implementation (PDF)
Wyrick Robbins Yates & Ponton LLP 
[Guidance Overview] Aug. 19, 2013
"What should employers be doing now? Continue to plan for how the health plan will meet the new Play or Pay rules in 2015. Prepare HR personnel to respond to questions about the new Marketplace and to confirm employee data and coverage if requested by the Marketplace to help determine an employee's eligibility for premium subsidies. Decide on a method to determine if variable hour employees are full-time and therefore subject to the Play or Pay rules.... Make sure the plan documents and summary plan descriptions are updated to reflect the required changes."
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