Dear Valued Customer,

This issue of the “—————-” is focused on businesses which must cover their employees.

If your business has 50 or more employees, you are considered a “large business” under the health care law. Several important parts of the law apply to you. If you have more than 50 full-time equivalent (FTE) employees, you generally won’t be able to use the SHOP Marketplace to offer health insurance to them. Learn more about SHOP eligibility rules.

Starting in 2016, all SHOPs will be open to employers with up to 100 FTEs.

Read on to learn about the Employer Shared Responsibility Payment, reporting requirements, read detailed questions and answers from the IRS, a fact sheet from The Treasury Department, and more.

We appreciate your continued business and look forward to serving you.

Kind regards,