"[A]ny employer with 50 or more full-time employees (including equivalent employees) will need to comply with the law in 2016. The transition relief that largely limited the Play or Pay Mandate to employers with 100 or more full-time employees (including equivalent employees) concludes at the end of 2015.... [At] the beginning of 2016 employers will have Form 1094 and 1095 reporting obligations.... [In] 2016 no employer will be able to rely solely on the MV Calculator to demonstrate that a non-hospital/non-physician services plan provides minimum value. Consequently, some employers will have to reassess the plan(s) they are offering their workforce."