The Internal Revenue Service has released the long-awaited final rule implementing the employer shared responsibility (the “pay-or-play” employer mandate) provisions of the Affordable Care Act (ACA).  Generally, this mandate will require employers with 50 or more full-time and full-time equivalent employees to either offer employees and their dependents health coverage that meets affordability and “minimum value” requirements, or pay a penalty. The final rule includes some notable changes from the initial proposal.  In particular, the final rule offers a compliance phase-in for employers. Continue reading this entry at Littler's Employment Benefits Counsel.