"As applicable large employers grapple with the [ACA's] employer shared responsibility (pay-or-play) rules, two questions arise with notable frequency: Do I have to offer the same group health insurance coverage on the same terms to all my full-time employees? Do I have to offer pre-tax treatment of premiums to all my employees? ... [T]heory varies widely from practice for various reasons.... [It] is entirely likely that today's answers will not be tomorrow's answers."  MORE >>