"Plaintiffs' ... claim ... [1] [T]he overall goal of applying the same standards to large and small employers violates the provisions of the ACA ... by allowing AHPs to be treated as 'large employers' for some purposes, but not for purposes of the shared responsibility protection.... [2] [T]he treatment of self-employed individuals, with no other employees, as both an employer or an employee is contrary to ERISA as well as long-settled case law.... [3] [T]he new Final Rule standard is simply insufficient to meet the necessary and established commonality test under ERISA, and in effect, allows organizations with non-substantive relationships other than the sale of insurance, to meet the necessary test."  MORE >>