"Since enactment of the Affordable Care Act (“ACA”), the regulators have promulgated a myriad of regulations implementing the ACA’s requirements for group health plans. Over the past several years, the Obama administration has delayed many different elements of the ACA’s requirements, in large part, to give the regulators sufficient time to promulgate guidance. As the employer shared responsibility penalties become a reality for employers with plan years beginning on and after January 1, 2015, we have updated our timeline for employer group health plans to assist employers in staying current with the ACA’s requirements and deadlines."
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