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Final Play or Pay Regulations Issued for Employer Compliance
Towers Watson Link to more items from this source
[Guidance Overview]
Feb. 18, 2014

"Large employers will be able to avoid the $2,000 per-employee penalty in 2015 if they offer minimum essential coverage (MEC) to at least 70% of their full-time employees. However, employers should be aware that with respect to those employees who are not offered MEC (or who are offered MEC that is either unaffordable or does not provide minimum value), an employer may be subject to the $3,000 per employee penalty if a full-time employee qualifies for a federal subsidy in a public exchange."

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