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I administer benefits for an employer.

For 2014 there is no requirement for employers to offer health insurance. Beginning in 2015, employers with 100 or more full-time employees may be
assessed a penalty if they do not offer an insurance plan that meets minimum value and affordability requirements. Employers with 50 or more full-time employees may be subject to this penalty beginning in 2016. You will want to review the rule to make sure you meet the requirements

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Employer Regulatory Notices