In This Presentation:

•Welcome

•Overview of the Employer Shared Responsibility Rules

- Impact on Corporate Structure

- Time Line Examples to Demonstrate Application of Measurement, Administrative & Stability Periods

•ACA Update & 2014 Planning Considerations

•Recap of Proposed Wellness Rules

•Questions & Answers

- Excerpt from What is an Applicable Large Employer?

•Do you have more than 50 full-time equivalent employees?

•Does breaking up my company into smaller pieces help me avoid the 50 FTE threshold?

- Aggregation rules combine all related entities to determine if an employer is an Applicable Large Employer.