"Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially referred to as 'opt-out plans' or 'opt-out arrangements.'... This [article] examines how opt-out credits affect an applicable large employer's determination of affordability for purposes of complying with the Affordable Care Act's (ACA) employer shared responsibility rules, and it explains how opt-out credits are reported."