The highly anticipated 2015 start date for the Affordable Care Act’s so-called employer mandate is here. Benefit advisers and their employer clients have likely spent countless hours preparing to meet the requirements of the ACA’s employer shared responsibility rule, but there’s still plenty of work to do.

Effective with the 2015 health plan, large employers with 100 or more full-time equivalent employees must offer health insurance that is affordable and provides minimum value to their full-time employees and their children up to age 26 or be subject to penalties.

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