ACA play-or-pay regs dole out breaks to all employers

Under final Affordable Care Act regulations issued in February, for the 2015 plan year only, large employers with at least 100 employees during 2014 must either offer 70% of full-time employees and their nonspouse dependents affordable health insurance that provides minimum value or pay a free-rider penalty. Beginning with the 2016 plan year, offers of coverage must be made to 95% of full-time employees and their nonspouse dependents.