"Employers with an average of 50-99 full-time employees are not subject to the pay-or-play mandate until the first plan year beginning on/after 1/1/2016, provided the employer: [1] does not reduce its workforce between 2/9/2014 and 12/31/2014 in order to avail itself of the extended delay (i.e., to fall within the 50-99 employee range); [2] satisfies certain coverage maintenance requirements for the period beginning on 2/9/2014 and ending on the last day of the first plan year beginning on or after 1/1/2015; and [3] certifies that it satisfies all of the foregoing requirements on a designated form."  MORE >>