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[Guidance Overview]

11/24/2013: Massachusetts State and Local Mandates After ACA (McKenna Long & Aldridge LLP)
"[F]or 2014 employers with operations in Massachusetts will no longer need to worry about compliance with the Massachusetts mandatory health coverage requirements, including the cafeteria plan requirements.... If you are an employer who has already adopted a separate cafeteria plan or broadened eligibility in your employer group health plan in order to comply with the Massachusetts requirements as to your part-time employees (or other employees for whom you must provide separate coverage), you now have the option to terminate this coverage for 2014."
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