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New guidance from the Internal Revenue Service (IRS) affects the ACA's Pay or Play and Individual Mandate provisions by increasing the required contribution percentages for 2015 that are used to determine whether coverage is affordable under the ACA's employer shared responsibility (Pay or Play) provisions, and whether individuals are eligible for an affordability exemption from the individual shared responsibility (Individual Mandate) provisions. Read the full article to find more details on each provision along with specifics on the changes and a link to the guidance in its entirety. <back to top>
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