2016 is shaping up to be yet another impactful Affordable Care Act (ACA) year, particularly for employers with 51-100 employees (full and part-time). The two year reprieve from the ACA's employer mandate/shared responsibility for such employers ends beginning in 2016. But perhaps more importantly, and having a potentially greater impact, is the redefinition of what constitutes a so called SMALL EMPLOYER. Plans that begin or renew on or after 1/1/2016 that are: (i) fully insured; (ii) non-grandmothered; and (iii) have 1-100 employees, will be required to comply with certain ACA regulations heretofore applicable only to fully insured groups with fewer than 51 employees. Let's take a look at the impact of this redefinition...
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