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Taxlink by Andy Biebl
Andy Biebl DTN Tax Columnist
Mon Nov 25, 2013 10:31 AM CST

The "play or pay" lingo is the dilemma facing large employers on the question of providing health insurance. For those with 50 or more employees, there is the messy choice of maintaining employee health insurance under stringent rules (play) or eventually incur a $2,000 penalty per employee for not offering coverage (pay). However, we are seeing increasing evidence that exempt smaller employers will move away from employer-provided health insurance. Here's why.

NONDISCRIMINATION RULES

The Health Care Act imposes new nondiscrimination standards on those providing health insurance to employees. The rules aren't effective yet, and won't be until the IRS issues ...

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