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Health Care Reform Resource Center

Navigating the Employer Penalty Provisions in 2014

Susan J. Freed

Beginning in 2014, employers with 50 or more full-time equivalent employees will need to offer their full-time employees affordable, minimum value health insurance options or face possible penalties. These requirements are often referred to as the "Play or Pay Provisions". Proposed regulations implementing the Play or Pay Provisions were
released in late December 2012. Comments were due by March 18, 2013. The following are answers to frequently asked questions from employers regarding the Plan or Pay provisions based on the proposed regulations and guidance received to date. This information should not be a substitute for legal advice and employers should speak with their attorney regarding their own individualized situation. Read the full article.


A Look Forward to Iowa's Statewide Health Exchange

Susan J. Freed

A key component of the Affordable Care Act is the establishment of Statewide Health Insurance Exchanges. For many these new Exchanges are difficult to conceptualize. How will they work? What insurance options will be offered? How can they be used by employers? Iowa is working toward developing a state-federal partnership Exchange. As of the date of this article, Iowa has not yet passed legislation establishing the Exchange but passage is expected this year. The following provides answers to frequently asked questions regarding this new insurance marketplace. Read the full article.


One-page Summary of the Patient Protection & Affordable Care Act

  • Expanding Access to Health Insurance Coverage
  • Employer Impact
  • Changes to Health Insurance (Dates Are for Calendar Year Plans)
  • Tax Changes
  • Cost Controls
  • Read the summary


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