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Posted on April 28, 2014

Beginning January 1, 2015, the Patient Protection and Affordable Care Act requires most employers with 100 or more full-time employees or full-time equivalents to provide health coverage or pay a penalty tax for failure to do so. Employers with 50 or more full-time employees or full-time equivalents have another year to comply with the law provided that they satisfy certain requirements. This article provides a summary of those requirements and the consequences for failing to follow them.