by Jonathan A. Clark, Esq., Pepper Hamilton LLP, Philadelphia
For most employers, the substantive provisions of the Affordable Care Act (ACA) have been implemented. But employers subject to the ACA’s employer mandate, which takes effect Jan. 1, 2015, have some complicated issues to sort out: How yet-to-be-settled nondiscrimination rules and the looming “Cadillac tax” will affect their.
Exchanges and employees
Starting in 2014, in addition to plans that may be offered by an employer, all individuals will have the ability to shop for health care coverage through newly formed health insurance exchanges. The exchanges are designed to facilitate the purchase of health insurance. They offer government-regulated and standardized policies.
The economic viability of the exchanges depends on a critical mass of individuals receiving coverage through the exchanges. If the only people who enroll through the exchanges ...(register to read more)
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