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Novel PPACA Play-or-Pay Compliance Techniques

In 2014, the 2010 health care reform act (PPACA) requires all but small employers to offer affordable, minimum value, minimum essential health coverage to at least 95% of their full-time employees or to pay significant excise tax penalties, i.e., to play or pay. This client alert discusses five novel techniques for satisfying this mandate or minimizing penalties for violating it.

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