21 pages. Excerpt: "An employee will be treated as being offered coverage for purposes of the Employer Mandate only if the employee has been given an effective opportunity to accept or decline coverage. An employee need not be given an effective opportunity to decline coverage if the coverage offered provides minimum value and is offered either at no cost to the employee or at a cost, for any calendar month, no greater than 9.5% of the monthly amount of the federal poverty line for a single individual for the applicable calendar year ... An election of coverage by an employee for a prior year that continues under the plan for succeeding plan years unless the employee affirmatively opts out of the plan will constitute an offer of coverage for purposes of the Employer Mandate."