Play or pay? Key questions about the health care act’s employer coverage penalties

Description

Abstract: In roughly six months, employers will be subject to the “play or pay” provisions of the Patient Protection and Affordable Care Act of 2010. This article delves into some key questions about these provisions. Because “large” companies must provide a “minimum value” of “affordable” health insurance or else pay a penalty, the article explains how those terms are defined and what the penalties are for noncompliance. A sidebar discusses options for companies that may be just “large” enough.