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Individual Mandate Regs Address Affordability, and Here's Why Employers May Care
Benefits Bryan Cave 
[Guidance Overview] Dec. 16, 2014 "If employer-sponsored coverage is unaffordable, and the employee does not enroll in it, then the employee may be eligible for a premium tax credit for ACA Marketplace/Exchange coverage. Receiving that tax credit could trigger a play or pay penalty for the employer. We say 'could' because the employer play or pay regulations do have safe harbors for determining affordability[.]" MORE >> |
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