"Helping employees understand the context of [the health insurance marketplace] and their options is important for ensuring employees receive coverage that is the best value and coverage level for them and their families. Reinforcing the need to understand the individual mandate is also important so an employer doesn't have to deal with the concerns of employees who find they have to pay the tax penalty -- and may protect an employer offering a qualified plan from being subject to a penalty audit if employees try to receive tax credits or discounts on the marketplace."  MORE >>