
The Employer Mandate of the Affordable Care Act was extended to 2015 this past July. However, the Department of Labor requires that a new form - the Notice to Employees of Health Insurance Marketplace Coverage Options be sent to all employees by October 1, 2013. The form must be sent to each employee and each form must include an analysis of whether the ! employer's health plan meets the "Minimum Value" and is "affordable" as defined in the IRS code.