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The ACA End Game: What if an Employer Neither Pays Nor Plays?
Moulder Law Link to more items from this source
Dec. 10, 2013

"Inevitably there will be employers who fail to comply with the ACA's Play or Pay Mandate through ignorance or even despite their best efforts.... What [is not clear] is the government's end game when this situation occurs.... When the proposed shared responsibility regulations were released there was strong support for a corrections program. However, there has been little discussion of any sort of program in the past six months."

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