"[The Senate bill reduces] the Section 4980H pay or play penalties to zero. This effectively repeals the mandate to offer minimum essential coverage to full-time employees that is affordable and provides minimum value. This is made effective retroactive to the beginning of 2016.... The BCRA preserves the Cadillac tax by delaying its effective date to 2026.... The BCRA modifies the ACA's 3-to-1 age ratio to 5-to-1 (based on an estimated true cost of care ratio at 4.8-to-1) for the individual and small group market, with state flexibility to apply different ratios.... The BCRA creates a new form of association health plans referred to as 'small business health plans' (SBHP)."  MORE >>