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Deciding Whether to Play or Pay Under the ACA: 2014 Updates
Jones Day Link to more items from this source
[Guidance Overview]
June 9, 2014
"[1] What is the employer mandate? [2] Who is eligible for a premium tax credit or cost-sharing reduction? [3] When is the employer mandate effective, and what transition rules apply? [4] Which employers are subject to the employer mandate? [5] Who must be offered coverage? [6] What are the methods for determining 'full-time' status? [7] What health coverage satisfies the employer mandate? [8] What is the penalty for noncompliance and how is it collected?"

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